External Circular 100-000020 of 2026 On July 2, 2026, the Superintendency of Corporations issued External Circular 100-000020, which adopts a new Basic Legal Circular and comprehensively amends the regulatory framework applicable to the prevention of: Money laundering...
tax and exchange
Legal obligations non-profit organizations (ESALES) 2026
Legal obligations complete guide to tax, labor, and corporate obligations for the year 2026 in Colombia
Senate Approval of Tax Reform Bill which amends Article 855 of the Tax Statute regarding refunds and/or compensation for tax credit balances
The Senate of the Republic has approved a bill in the second debate to amend Article 855 of the Tax Statute, specifically regarding refunds and/or compensation for tax credit balances. The bill reduces the timeframe for the Tax Administration to issue refunds for tax...
Strengthening penalties for tax crimes in tax reform Law 2277 of 2022
The Constitutional Court issued strong support for the changes introduced by Law 2277 of 2022 regarding tax crimes. In its recent Ruling C-019 of 2024, the Court affirmed that the modifications made comply with the principles of "consecutivity and flexible identity...
Legal Obligations 2024
Reforma tributaria para la igualdad y la justicia social
Obligation to enter data in the Beneficial Ownership Single Registry “RUB”
By: Juan Simon Larrea & Javier Moya With the issuance of Law 2155 of September 14, 2021 "Social Investment Law", articles 631-5 and 631-6 of the Tax Statute (hereinafter "ET") were modified and the Single Registry of Final Beneficiaries (hereinafter "RUB") was...
Procesos ejecutivos con base en facturas electrónicas
Desde la vigencia de la Ley 1231 de 2008, Decreto 1349 de 2016, Decreto 1154 de agosto de 2020 de la mano de la Resolución 015 del 11 de febrero de 2021 DIAN, en Colombia las facturas cambiarias de venta son título valor y se reglamentó su circulación como tal. La...
Puntos clave de la Nueva Reforma Tributaria en Colombia
El pasado martes 13 de julio el ministro de Hacienda, Juan Manuel Restrepo, presentó la Nueva Reforma Tributaria que busca obtener recursos por 15,2 billones de pesos lo que equivale a 3,971 millones de dólares aproximadamente. El recaudo será distribuido de la...