Sale of goods tied to term or condition
The goods can be sold when they are subject to conditions, this means that the tradition is fulfilled when the movable or immovable property meets the term or the condition…
Read more
Tax on ultra-processed industrially manufactured consumables
The tax reform (Law 2277 of 2022), brought with it a new tax, with the purpose of creating awareness among citizens regarding the consumption of ultra-processed foods with a high…
FOREIGN DIRECT INVESTMENT REBOUND IN COLOMBIA DURING 2022
Foreign direct investment (FDI) in Colombia had a rebound of 97.5% compared to the same period in 2021. According to the report of the Banco de la Republica as of…
NEW REGULATIONS ON VISA TYPES – DIGITAL NOMAD VISA REGULATED
Through Resolution 5477, which comes into force in October of this year, the Ministry of Foreign Affairs updated the regulations and procedures for the different types of visas, the conditions,…
TAX RETURN 2022
The tax return is a document in which income, expenses and investments are recorded. It is submitted to the National Tax and Customs Directorate (DIAN) and is used by the…
LAW ON DIGNIFIED AND HUMANIZED CHILDBIRTH LAW 2244 OF 2022
“Article 1. Purpose of the law. The purpose of this law is to recognize and guarantee the right of women during pregnancy, labor, delivery, postpartum and gestational and perinatal mourning…
PENSION CONTRIBUTION FROM ABROAD
Colombia has agreements with 12 countries that allow this procedure to be carried out and to obtain the pension. Simultaneous contributions can be made in the country of residence and…
Assignment agreement or sale about rigts of inheritance
The assignment of inheritance rights occurs when the title transfers to another person, whether it is another heir or a third party, the rights obtained from the succession, whether it…
SALARIED EMPLOYEES WHO DO NOT FILE INCOME TAX RETURNS FOR THE TAXABLE YEAR 2021 MUST KEEP THEIR FORM 220 FOR 5 YEARS.
In article 1.6.13.15 of DUT 1625 of 2016 after being amended with Decree 1778 of December 2021, between August 9 and October 16, 2022, it mentions that individuals and resident…
Visitors To Colombia Are Eligible For A Refund Of 19% VAT Tax On Purchases — Here’s How
In order to support the tourism industry, Colombia through its Directorate of National Taxes and Customs – DIAN (equivalent to the IRS in the US, or Revenue Canada), will return…
Taxation in Colombia by Significant Economic Presence (PES)
The new tax reform, (Law 2277 of 2022) brought with it a purely fiscalnotion called the significant economic presence. This figure applies to the sale of goods and / or…