The Colombian National Tax Authority (DIAN) recently issued a press release regarding new tax obligations applicable to self-withholding agents as from 1 January 2017. It recalls that the tax reform revoked the fairness tax so self-withholding agents are not obliged to comply with CREE tax obligations. Though, self-withholding agents must file the income tax withholding return on a monthly basis.
Furthermore, the deadlines for filing the first withholding income tax return corresponding to tax year 2017 have been set between 8 and 21 February 2017.
