In 2019, and in response to numerous requests from member countries and organizations, the CIAT decided to add to CIATData (service that groups the CIAT databases), information on the situation of its member countries regarding the adoption of recommendations derived from the BEPS Action Plan.[1] In recent years this information…
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From the axiology of the tax systems, it follows that any non-compliance “per se” is reprehensible and that for this reason the non-compliant must bear financial surcharges and be sanctioned, while from the axiology of tax amnesties[1] it follows that the non-compliant with the highest contributory capacity especially benefit from…
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In DIAN, the institutional strategic approach has been directed towards the design and implementation of a project focused on transforming the entity, which allows increasing its productivity, the effective management of resources, the quality of the information, and the service improvement, with the purpose of maximizing voluntary compliance with tax…
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The Colombian Tax Administration considers the need to have the cash flow required for taxpayers and businesses, with the firm purpose to support the revival of the country. As a result of the conditions in economic matters that have been derived by the COVID-19 pandemic, In record time, we have…
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Improving levels of voluntary (or induced) compliance with tax obligations requires strengthening the fight against tax fraud while making it easier for taxpayers to comply with their tax obligations at the lowest possible cost. The facilitation implies having good information and assistance services, but also that all areas of the…
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Colombians are very proud of the recent advances in electronic invoicing. We have ceased to be one of the economies that lagged behind the leaders of the region. The concept of electronic invoicing is evolving to a broader one, which is that of the electronic invoice system. It comprises the…
2,577 total views, 7 views today