The Colombian national tax authority (DIAN) published a new income tax return form 110 for tax year 2017. The tax payers are obliged to file their income tax return electronically using form 110.
DIAN has also published a revised informative transfer pricing return form 120 for tax year 2017. The revised form contains the addition of a new section on the first page, Notification – Country-by-Country (CbC) Report.
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