1.The Superintendence of Societies, through Resolution 514-015009 of August 31, 2022, established the contribution rate to be collected from companies subject to surveillance or control.
Said contribution must be paid within 20 calendar days following the issuance of the receipt, which could be downloaded from the Superintendency's website.

Ver:https://supersociedades.gov.co/nuestra_entidad/normatividad/

2.The Technical Council of Public Accounting (CTCP for its acronym in Spanish) through Concept No. 346 of June 21, 2022 indicated the guidelines for the accounting recognition of transactions in foreign currency.
The concept mentions the guidelines for the initial measurement, conversion of monetary items, recognition and presentation of transactions in foreign currency. 

Ver:https://2022-0346-Tasa-de-cambio-%E2%80%93-NIC-21-F.pdf

3.DIAN, through Official Letter 1057 of August 22 – 2022, indicates the obligation to file an income tax return in the process of changing the holder of foreign investment.
The Official Letter mentions the fiscal and legal obligations that must be fulfilled before the control entities in the process of changing the holder of foreign investment in accordance with the current legal regulations. 

Ver: https://cijuf.org.co/normatividad/oficio/2022/oficio-1057906451.html

4.The DIAN through concept 957 of 2022 refers to the tax regime applicable in the ZOMAC and in the works for taxes mechanism. 
Through this concept, the Tax Administration answered some questions related to the application of the tax regimes established for companies located in the so-called Areas Most Affected by the Armed Conflict (ZOMAC for its acronym in Spanish) and the respective mechanism of work for taxes.

Ver: https://incp.org.co/wp-content/uploads/2022/09/Concepto-No-957-de-2022.pdf

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