DISTRIBUTION OF DIVIDENDS IS TAXED IN ALL CASES

NEW REGIME FOR THE TAX DEPRECIATION AND AMORTIZATION OF ASSETS

TRANSITIONAL REGIME FOR THE DEPRECIATION AND AMORTIZATION OF ASSETS

NEW INCOME TAX RATE FOR FREE TRADE ZONE (FTZ) USERS

CHANGES IN THE RULES FOR THE CARRY FORWARD OF NET OPERATING LOSSES (NOL’S)

NEW NOMINAL INCOME TAX RATES FOR INDIVIDUALS

THE GENERAL RATE OF VAT INCREASES TO 19%

SALE OF INTANGIBLE ASSETS IN CONNECTION WITH INTELLECTUAL PROPERTY IS SUBJECT TO VAT

VAT WITHHOLDING ON E-COMMERCE SERVICES RENDERED FROM ABROAD

SALE OF NEW RESIDENTIAL REAL ESTATE IS SUBJECT TO VAT

CHANGES IN THE TAXABLE PERIOD OF VAT

CHANGES IN WITHHOLDING TAX SCHEDULES FOR OUTBOUND PAYMENTS

COLOMBIA IMPLEMENTS CONTROLLED FOREIGN CORPORATION RULES TAXING PASSIVE INCOME

DIAN IS AUTHORIZED TO ISSUE A SPECIAL NOTICE OF DEFICIENCY TO ASSESS AND SETTLE TAXES AND PENALTIES

CHANGES IN THE STATUTE OF LIMITATIONS FOR ASSESSMENT AND COLLECTION OF TAX RETURNS

A NEW METHOD FOR COMPUTING INTERESTS ON LATE PAYMENTS WAS INTRODUCED WITH THE NEW REGULATION

DIAN IS NOW ABLE TO REACH COURT SETTLEMENTS WITH TAXPAYERS

DIAN IS NOW ABLE TO TERMINATE ADMINISTRATIVE PROCEEDINGS AGAINST TAXPAYERS

THE EMPLOYMENT AND PAY-ROLL TAX ADMINISTRATION (UGPP) WILL BE ABLE TO MAKE COURT SETTLEMENTS WITH THE PAYERS OF MANDATORY CONTRIBUTIONS TO THE SYSTEM

THE EMPLOYMENT AND PAY-ROLL TAX ADMINISTRATION (UGPP) IS NOW ABLE TO TERMINATE ADMINISTRATIVE PROCEEDINGS

A NEW TAX AMNESTY PROGRAM WAS INTRODUCED REGARDING INVALID VALUE ADDED TAX (VAT) AND WITHHOLDING RETURNS

TAX BENEFITS FOR TAXPAYERS THAT INCREASE THEIR INVESTMENTS ON HYDROCARBONS AND MINING EXPLORATION

TWO NEW CRIMINAL OFFENSES WERE INTRODUCED IN CONNECTION WITH TAX EVASION

A NEW NATIONAL REGISTRY WILL BE CREATED FOR ENTITIES WISHING TO ACCESS TO THE SPECIAL TAX REGIME OF NON-FOR-PROFIT ORGANIZATIONS

ALTERNATIVE METHOD TO DETERMINE UNJUSTIFIED EQUITY INCREASES OF QUALIFIED ENTITIES BELONGING TO THE SPECIAL TAX REGIME

CONTRACTS WITH INDIVIDUALS RELATED DIRECTLY OR INDIRECTLY TO THE NON-FOR-PROFIT ENTITY SHALL BE REGISTERED BEFORE DIAN

NEW ACTIVITIES WILL BE ESTABLISHED FOR BELONGING TO THE SPECIAL TAX REGIME OF NON-FOR-PROFIT ENTITIES

TIME LIMIT FOR THE INVESTMENT IN PERMANENT ASSIGNMENTS OF NON-FOR-PROFIT ENTITIES

CREATION OF THE SINGLE TAX FOR SMALL RETAIL BUSINESS

NEW TAXATION FOR THE CONSUMPTION OF PLASTIC BAGS