27
Jul
LA QUINTA REFORMA TRIBUTARIA DEL GOBIERNO PETRO. UNA APROXIMACIÓN PRELIMINAR
Publicado el 27 de Julio, 2026
Con fecha 20 de julio de 2026, el Gobierno Nacional radicó un nuevo proyecto de reforma tributaria qu...
21
Jul
2026 INCOME TAX RETURN FOR INDIVIDUALS: WHO IS REQUIRED TO FILE AND FILING DATES.
Published on July 21, 2026
The Colombian National Tax and Customs Directorate (DIAN) expects more than seven million individuals...
10
Jul
DIAN CLARIFIES THAT COMPANIES ADMITTED TO CORPORATE REORGANIZATION PROCEEDINGS ARE SUBJECT TO THE WEALTH TAX FOR TAX YEAR 2026
Published on July 10, 2026
Through Official Opinion No. 011736 of June 18, 2026, the National Tax and Customs Directorate...
30
Jun
THE “INSOLVENCY CARTEL”: THE FINANCIAL SECTOR WARNS OF THE FRAUDULENT USE OF INSOLVENCY PROCEEDINGS FOR INDIVIDUALS
Published on June 30, 2026
In April 2026, the Colombian Banking and Financial Institutions Association (Asobancaria) issued a formal warning...
26
Jun
THE CONSTITUTIONAL COURT UPHELD, SUBJECT TO CONDITIONS, THE ECONOMIC EMERGENCY DECLARED IN FEBRUARY 2026. THE WEALTH TAX APPLICABLE TO LEGAL ENTITIES REMAINS IN FORCE.
Published on June 26, 2026
The Full Chamber of the Constitutional Court declared the conditional constitutionality of Legislative Decree...
18
Jun
DIAN REITERATES THE ZERO PERCENT (0%) RATE OF THE NATIONAL STAMP TAX AS OF JANUARY 1, 2026, AND THE OBLIGATION TO REFUND AMOUNTS WITHHELD BETWEEN JANUARY AND JUNE 2026
Published on June 18, 2026
Through Circular No. 000004 dated June 12, 2026, the National Tax and Customs Directorate...
16
Jun
THE FISCAL SUPPORT DIRECTORATE (DAF) REAFFIRMS THE LIMITS ON INCREASES IN THE UNIFIED PROPERTY TAX RESULTING FROM CADASTRAL ACTIONS
Published on June 16, 2026
Through Opinion No. 21721 dated March 11, 2026, the Fiscal Support Directorate of the Ministry of Finance...
04
Jun
NEW ECONOMIC SUBSTANCE FRAMEWORK FOR FOREIGN-SOURCE PASSIVE INCOME ESTABLISHED BY PANAMA’S LAW 526 OF 2026
Published on June 4, 2026
On May 28, 2026, the Panamanian Executive Branch enacted Law 526, which amends and supplements...
20
May
LIMITATIONS ON THE DISTRIBUTION OF PROFITS AND THE CREATION OF RESERVES IN THE PRESENCE OF LOSSES FROM PRIOR FISCAL YEARS IN SIMPLIFIED STOCK COMPANIES (S.A.S.)
Published on May 20, 2026.
The Superintendency of Companies has indicated in Official Letter 220-253814 of March 24, 2026, that...
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