1. The DIAN states issues about fake emails
Last June 15th, 2023, the DIAN issued press release No. 36, which alerted taxpayers that fake emails are arriving with links requesting to make payments of tax obligations.

Therefore, citizens are advised not to open links from spam emails and to validate the security recommendations found on the entity's website.

See: https://jadelrio.com/storage/Boletines/Colombia/Flash%2033/1.036-Nueva-alerta-a-traves-de-correos-falsos.pdf 

2. The DIAN issued a draft resolution that the dates of the Unique Registry of Final Beneficiaries - (RUB - its acronym in Spanish) are changed 
The DIAN issued the draft Resolution that adds a paragraph to Articles 8 and 10 to Resolution 000164 of December 27th, 2021, which clarifies the final beneficiary's information when they passed away.

Likewise, the term for the report made by the Community Action Boards is extended, and, according to the project, they must inform the final beneficiary no later than July 31st, 2024.

See: https://jadelrio.com/Colombia/Flash33/2.HPublishing.pdf

3. The DIAN issues a new general concept of income tax payable by individuals
Through concept 3966 of March 31st, 2023, the DIAN ruled on the changes introduced by Law 2277 of 2022, regarding income for individuals. Developing, among other issues, work income, exempt income, and tax deduction for dependents.

See: https://jadelrio.com/storage/Boletines/Colombia/Flash%2033/3.oficio_dian_3966_2023.pdf

The content of this newsletter is merely informative, that´s why it cannot be used under any circumstances as advice on the matter described in it. If you need advice on any of the aspects discussed, our team of professionals will be willing to assist you. contacto@jadelrio.com