National Appellate Court concludes in two judgments that surcharges cannot be assessed where the supplementary returns are filed to implement a tax audit interpretation in later years falling outside the scope of that audit.
In a judgment dated March 27, 2019, the Supreme Court established that the justification for restrictions on the movement of capital may only be held valid if set out in the law.
The Directorate of National Taxes and Customs (DIAN) recently issued a reminder to taxpayers of the deadlines - established in Decree no. 2442 of December 27, 2018 issued by the Ministry of Finance - by which not-for-profit entities (ESAL) and Cooperative Sector Entities (ESCOOP) must update their registration in order to remain under the Special Tax Regime. Failure to complete this step can result in this special regime becoming non-applicable and loss of the benefits that it offers.