TAXATION OF PRIVATE EQUITY FUNDS AND COLLECTIVE INVESTMENT FUNDS

INCOME TAX RATE OF 9% FOR HOTELS

TAXES, STAMP TAXES AND CONTRIBUTIONS PAID WOULD BE TAX DEDUCTIBLE

VAT PAID IN THE ACQUISITION OF FIXED ASSETS WILL BE TREATED AS A TAX

CHANGES IN THE TAX CREDIT FOR TAXES PAID ABROAD

PAYMENT OF INCOME TAX WITH CONSTRUCTION PROJECTS

SCHEDULAR ITEMS OF INCOME AND AN INCREASE IN THE INCOME TAX RATE FOR INDIVIDUALS

CHANGES IN THE PRESUMPTIVE INCOME TAX BASE FOR INDIVIDUALS

INCREASE OF THE MARGINAL AND PROGRESSIVE RATE OF THE WITHHOLDING INCOME TAX FOR LABOR AND PENSION PAYMENTS

GOVERNMENT INTENDS TO IMPLEMENT AN EQUITY TAX FOR INDIVIDUALS IN YEARS 2019 AND 2020

NEW VOLUNTARY DISCLOSURE PROGRAM FOR 2019

POSSIBILITY TO REGULARIZE THE TAX BASIS OF FOREIGN ASSETS

CHANGES ON EXCLUDED AND EXEMPTED ASSETS

CHANGES ON EXCLUDED AND EXEMPTED SERVICES

CHANGES ON VAT RATES

VAT ON CAPITAL ASSETS

ELECTRONIC INVOICING

PENALTIES CAUSED BY RECURRENT INFRACTION OF THE ELECTRONIC INVOICE REGIME

TAX PAYERS WOULD BE GRANTED A TRANSITIONAL REGIMEN FOR THE IMPLEMENTATION OF THE ELECTRONIC INVOICING REGIMEN

GOVERNMENT CONTROL OVER VAT WOULD BE ENHANCED

ELIMINATION OF THE SIMPLIFIED VAT REGIME

GOVERNMENT CONTROL OVER THE NATIONAL CONSUMPTION TAX WOULD BE ENHANCED

WITHHOLDING TAX RETURN PARTIALLY DISBURSED WOULD BECOME AN INSTRUMENT SUBJECT TO BE COLLECTED

NOTIFICATION OF ADMINISTRATIVE ACTS VIA E-MAIL

EFFECTS DERIVED OF THE AMENDMENT OF A TAX RETURN DURING AN ADMINISTRATIVE PROCEDURE

REPEAL OF THE TAX PROCEDURE LAW

NEW UNIFIED TAX UNDER A SIMPLE TAX REGIME – SIMPLE

MODIFICATION TO THE TERM TO REQUEST THE QUALIFICATION IN THE SPECIAL TAX REGIME FOR THOSE WHO HAVE BEEN EXCLUDED

COLOMBIA

CHILE