On 10 March 2020, Directorate of Taxes and National Customs (DIAN) of Colombia published Resolution No. 000019 updating the following form for filing a tax return:
- Informative transfer pricing return (Form No. 120);
- Income and withholding taxes certification (Form No. 220); and
- Declaration of sales tax- VAT (Form No. 300).
Form No. 120 and Form No. 220 are applicable for the taxable year 2019; Form No. 300 is applicable for the taxable year 2020. The resolution is effective as of the date of its publication.
