Flash News - Weekly update in the tax area in Colombia
Flash News - Weekly update in the tax area in Colombia

1.It is extended the deadline to issue the information of the “RUB” – Unique registry of final beneficiaries.

DIAN published Resolution 1240 on September 28th, 2022, which it modifies the deadlines to provide the information in the Registry of Last Beneficiaries.

Entities, structures without legal status, and the like, constituted or created as of May 31st, 2023, must report their Unique Registry of Final Beneficiaries – URFB | for its acronym in Spanish - RUB is extended information no later than July 31st, 2023. 

Legal persons, structures without legal status, and the like, constituted or created as of June 1st, 2023, must supply the information within two months of registration in the RUT.

See: https://Resoluci%C3%B3n%20Beneficiario%20Final.pdf


2.DIAN issued doctrine regarding comparable operations in transfer prices.

In Ruling 1018 of August 2022, DIAN clarifies the definition of "internal comparable" for transfer pricing purposes. For the Taxes Direction, the interpretation is given based on the Organization for Economic Co-operation and Development - OECD guidelines, where it is understood that it is a comparable operation with an independent party, and therefore the content of articles 260-4 of the TS must be reviewed.

See: https://CON%20100208192-1018%2022%20Doctrina%20de%20la%20DIAN.pdf


3.Council of State unified Jurisprudence regarding the term to allocate balance carryovers in favor contemplated in the Anti-Procedures Law.  

Through Judgment 23854 of September 8th, 2022, the Council of State issued a judgment of jurisprudential unification on the time in which the balances in favor or advances can be attributed, based on what is contained in the Anti-procedures Law. This is how the Chamber considers that said imputations are not subject to status of limitation term of the tax returns nor to the terms of the opportunity to make corrections.

See: https://23854%20Termino%20para%20modificar%20arrastro.pdf 


4.The DIAN ruled on the application of the Law at the time.

Through ruling 1096 of September 06th, 2022, the Tax Administration interprets that unless there is an express legislative provision, there is no mandate in tax matters that requires the immediate application of the rules that beneficially modify the elements of the taxes such as income and therefore, "favorability" cannot be alleged to support the direct application of the law.

See: https://CON%20DIAN%201096.pdf


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