Flashnews - Updates on tax issues for Colombia
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Flashnews - Updates on tax issues for Colombia
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1.The DIAN issued Resolution 1264 with the UVT value for 2023.

The value of the UVT, which is the tax value unit, was established for 2023 at COP$42,412, representing an increase of 10.3%.

Let us remember that the UVT directly affects the sanctions and the minimum amounts of withholdings.

See: https://jadelrio.com/Colombia/19/1_Resoluci001264de18-11-2022.pdf 

2.Council of State issued Sentence 25406 that declares the nullity in the article of the DUR 1625 regarding the inefficiencies of the VAT declarations presented in different periods.

Through Ruling 25406 of November 3rd, 2022, the Council of State issued a ruling declaring invalid article 1.6.1.6.3 of DUR 1625, which considers that VAT returns filed in an incorrect period were not valid.

See: https://jadelrio.com/Colombia/19/2_Mediocontrolnulidad.pdf 

3.The deadline for ICA filings and ICA withholding in Bogotá has been extended.

Through Resolution SHD-00434 of November 19th, 2022, the Secretary of the Treasury of Bogotá extended the term for the presentation of the ICA and ICA withholding declarations for bimester V and VI of the year 2022 as well:

ICA

Period

Expiration date

V Bimester

16/12/2022

VI Bimester

24/02/2023


Retención de ICA

Period

Expiration date

V Bimester

16/12/2022

VI Bimester

24/02/2023

See: https://www.haciendabogota.gov.co/es/normatividad/resolucion-no-sdh-000434-del-19-de-noviembre-de-2022

 

If you require more information regarding this topic, contact us. We will be pleased to assist you: contacto@jadelrio.com

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