On 13 August 2019, the Colombian National Tax Authority (Dirección de Impuestos y Aduanas Nacionales, DIAN) has published Resolution No. 000053 in the official gazette which establishes Mutual Agreement Procedure (MAP) to avoid double taxation and prevent evasion in Colombia.

The Resolution explains about the following areas:

  • General information on MAP- object, scope, definitions and procedure;
  • Rules on filing a MAP request;
  • Submission of the MAP request
  • The role of Competent Authority of Colombia (ACC) in the MAP process;
  • Coordination with other procedures; and
  • Collection, penalties and interests regarding MAP

This resolution came into force on the date of its publication.