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By means of Decree 0047 of January 30, 2024 "Whereby paragraph 6 of article 240 1 of the Tax Statute is regulated and Decree 2147 of 2016 is partially amended", what refers to the internationalization plan and the annual sales plan of industrial users of free zones was regulated.
Learn about the obligations regarding personal data protection for the first half of the year 2024.
In order to know the latest updates in labor law, the following are the novelties left by the year 2023, and that should be taken into account for the year 2024.
By means of Decree 2229 of December 22, 2023 issued by the Ministry of Finance and Public Credit, the 2024 Tax Calendar was issued with the dates stipulated for compliance with tax obligations before the National Tax and Customs Directorate (DIAN).
By Ruling C-540 of 2023, the Constitutional Court of Colombia declared unconstitutional articles 42 and 44 of Law 2277 of 2022 (Tax Reform approved in 2022), which included differential limitations with respect to other categories such as education services, human health care and social assistance, regarding the maximum income ceilings to access the Simple Taxation Regime and the tax rates.
By means of Bulletin No. 36 of September 12, 2023, Banco de la República adjusted the effective date of External Regulatory Circular DCIP-83, being the new effective date November 01, 2023.
