Decree 3032 of 2013 has just been reported clarifying the classification of resident individuals into the employee and self-employed categories. The same Decree provide key definitions for employee; self-employed; personal service; liberal profession; technical service, etc. This important distinction in Colombian tax law was introduced by Law 1067 of 2013 which amended the Tax Code.
Colombia: Definitions for classification of resident individuals
January 10, 2014
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