1.Bogotás’s Treasury Secretariat extended the deadlines for paying property and vehicle taxes at a discount. They also specified the payment procedures.

2.The State Council unified its jurisprudence regarding the definition of commercial activity in dividends taxed with the Industry and Commerce Tax (ICA).

3.The National Government defined the VAT-free applicable for the year 2022.

4.The Tax Administration modified the deadlines for generating and transmitting the electronic payroll payment support document for companies not required to issue electronic invoices or have up to 10 employees. 

1.Bogotá’s Treasury Secretariat extended the deadlines for paying property and vehicle taxes at a discount. They also specified the payment procedures. 

The Treasury Secretariat announced that:

(i) The new due dates for the payment of property and vehicle taxes, with a 10% discount, will be from May 9th to May 24th, concerning property tax (according to the CHIP’s last letter) and from May 3rd to June 17th, regarding the vehicle tax (considering the license plate’s final digit).

(ii) Taxpayers of the taxes above must register in the virtual office with an updated email address and password to obtain, by virtual means, the invoices for those taxes.

(iii) Only the properties belonging to social strata 1 and 2 and rural population will continue receiving the physical invoice, so the rest of the taxpayers must register on the website http://www.haciendabogota.gov.co/

It is also important to mention that the vehicle tax payment invoices will be available at the end of March and the property tax in mid-April.

See → https://www.shd.gov.co/shd/bogota-amplia-plazo-pago-impuestos-predial-y-vehiculos

2.The State Council unified its jurisprudence regarding the definition of commercial activity in dividends taxed with Industry and Commerce tax - ICA - for its acronym in Spanish. 

On December 2nd, 2021, the State Council, with a presentation by Magistrate Julio Roberto Piza, unified its jurisprudence regarding when dividends received, as a result of commercial activity, are understood to be taxed.

For the Chamber, an operation constitutes an ICA-taxed commercial activity when a taxpayer of a business nature carries it out. Thus, the high court specified that “isolated acts of commerce” will only constitute an ICA-taxed commercial activity when carried out in an organized manner. He also stated what the signs of the existence of a business organization are.

Consequently, “When this type of circumstances concurs, there is a high chance of commercial activity being present.”

See → Council of State, File 23424 of December 2nd, 2021.

3.VAT-free days for the year 2022

The Minister of Finance, Juan Manuel Restrepo, signed Decree 290 on February 28th, through which he established the 3 (three) VAT-free days for the year 2022.

This time, the days will be:

1.  March 11th, 2022
2.  June 17th, 2022
3.  December 2nd, 2022

It is important to remember that the goods covered by the exemption are:

• Clothing
• Wardrobe accessories
• Appliances, computers, and communication equipment
• Sports items
• Toys
• School Supplies
• Agricultural input goods

See → Decree 290 of 2022

4.The Tax Administration modified the deadlines for generating and transmitting the electronic payroll payment support document for companies not required to issue electronic invoices or have up to 10 employees. 

Through Resolution 0028, the DIAN extended the term to generate and transmit the support document for payment of the first electronic payroll:

(i) For companies not required to issue electronic invoices, their first payroll to be transmitted will be for June 2022, which must be sent no later than within the first ten business days of July.

(ii) For companies that have from 1 and up to ten employees, they may transmit:

a.Payrolls for December 2021, January, and February 2022 no later than the first 10 business days of the month of May, and

b.Payrolls for the months of March to May, independently, no later than the first 10 business days of June 2022.

It is worth mentioning that the deadlines above will not apply to employers who have implemented their electronic payroll in advance.

See → Resolution 0028 of February 28th, 2022.

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