Penalties for unpaid taxes for tax periods prior to 20 can reduce to 80% if the full tax is paid by may 31st, 2015 at the latest. In this article the reader will find a brief study on the tax legal regime for professional. Recaudacion y estadisticas del sistema tributario espanol 20052015. Calendario tributario y legal 2017 deloitte colombia. Individuals who have stayed in colombia, either continuously or discontinuously, and taking into account entry and leaving days, for 183 days in a given 365 days period. Recaudacion y estadisticas del sistema tributario espanol. The bylaws, letters of acceptance, and additional forms for tax purposes rut and nit if any must be filled out indicating the taxes to which the company is subject to and must be registered with the chamber of commerce assigned to the address where the branch is located. Codigo tributario boliviano actualizado 2015 bolivia. Information on residency for tax purposes colombia. Principales impuestos en colombia malysanchezceledons.
Colombian tax reform enacted 2014 this newsletter highlights key provisions of the colombian tax bill which the president signed into law on december 23, 2014. Nonresidents withholding taxes except where treaty relief is available. Londono 20, high incomes and personal taxation in a. Brys 2015, taxation and investment in colombia, oecd. Form ministry of the economy and taxation telephone. Colombia, costa rica, mexico, uruguay y panama con limitaciones.
Colombia heredo del sistema colonial espanol las excesivas y difusas cargas tributarias. Jimenez 2018, an expanded role for property taxation in latin america. To grow to 15% up from 10% for technical services, consulting and technical assistance as well as interest for crossborder debt with maturity for 1 year or longer. Calendario tributario y legal 2017 deloitte colombia tax. Principales impuestos en colombia malysanchezceledons blog.
Pursuant to article 10 of the et individuals may be deemed to be colombian tax residents in the foll owing cases. Oecd consumption tax trends 2016, oecd revenue statistics in latin america. A partir del ano 2019 esta sobretasa sera eliminada. Differential tax treatment between business and personal income tax in. Taxation in colombia is determined by the congress of colombia, every department assembly. On september 8, 2019, the executive branch of the mexican government submitted to the congress tax reform for 2020, which includes key tax changes to the countrys tax law primarily inspired by the oecds base erosion and profit shifting beps project.
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