Stamp Tax 2025 in Colombia: Changes, Application and Obligations

On February 14, 2025, Decree 0175 of 2025 entered into force, reinstating the application of the Stamp Tax in Colombia as of February 22, 2025. This rule introduces changes in its application, setting new conditions for the taxpayers, the taxable base and the assessment procedure. Given its impact on the formalization of contracts and corporate […]