Tax Alert | Finality of VAT and withholding-at-source returns: the DIAN adjusts its criterion
The National Tax and Customs Directorate – DIAN, through Opinion No. 009219 (Int. 975) of May 29, 2026, reconsidered the position established in Opinion No. 001221 of February 2026, relating to the application of article 705-1 of the Tax Statute and the finality periods (statute of limitations) of VAT and withholding-at-source returns. What does the […]
Foreign Exchange Alert | The six-month deadline to register changes and cancellations of international investments is eliminated
The National Government issued Decree 1044 of August 5, 2026, which amends article 2.17.2.5.1.1. of Decree 1068 of 2015 and modifies the rules applicable to the registration of international investments. The main change consists of eliminating the maximum six (6) month period that previously applied to registering with the Banco de la República changes in […]