The Colombian National Tax Authority (DIAN) issued a Press Release regarding the criminal offence introduced by Law 1819 of 2016 in the case of not collecting VAT and consumption tax, on 6 February 2017. In accordance with Press Release, as of 1 January 2017, taxpayers are accountable for charging and collecting VAT or consumption tax who fails to comply with such obligation will be subject to a prison sentence of between 48 to 108 months. Furthermore, DIAN stated that the new criminal offence is one of the anti-evasion measures introduced by the tax reform.
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