Colombia: Senate Committee rejects 2026 tax reform
Colombia’s Senate announced that its Fourth Commission voted down the government’s proposed 2026 tax reform during the third joint session of Congress’s Economic Commissions, with 4 votes in favour and 9 against. This announcement was made
See MoreColombia: DIAN seeks public input on draft fiscal reconciliation resolution
Colombia’s tax authority, DIAN, has launched a public consultation on a draft resolution that partially amends Resolution 000227 of 2025 on 3 December 2025 , which covers tax, customs and exchange matters. The amendment concerns the
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Colombia: DIAN plans crypto reporting under CARF
Colombia’s tax authority (DIAN) has proposed a draft resolution to implement the OECD’s Crypto-Asset Reporting Framework (CARF) to standardise tax reporting for crypto transactions. The resolution would require registered crypto-asset service
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Colombia: DIAN proposes new legislation to modernise customs regime
Colombia’s government has submitted Bill 312 of 2025 to the General Secretariat of the Colombian Senate on 30 October 2025. The bill seeks to update and streamline the customs sanctions regime by redefining infractions as grave, serious, or
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Colombia: Government moves forward with customs sanctions reform bill
The Colombian Government has formally submitted a bill to create a new customs sanctions regime, fulfilling requirements set by the Constitutional Court under ruling C-072 of 2025. The initiative, filed as No. 312, must be enacted no later than 20
See MoreColombia: DIAN invalidates social media claims of debt forgiveness
Colombia's tax and customs authority (DIAN) has denied recent social media claims that it “forgives” taxpayers’ debts, calling the information false and misleading. This announcement was made on 4 November 2025. DIAN stressed that in
See MoreColombia consults unified withholding tax for electronic payments
The draft decree will align the withholding tax rate applied to electronic payments and payments made with debit and credit cards Colombia’s Ministry of Finance has launched a public consultation on 23 October 2025 regarding a draft decree that
See MoreColombia: DIAN updates foreign exchange reporting rules
DIAN issues Resolution 230 of 2025, updating quarterly reporting rules for foreign exchange operations. Colombia's National Tax and Customs Directorate (DIAN) issued Resolution 230 on 20 October 2025, amending Article 2.2.5 of Resolution 180 of
See MoreColombia: DIAN closes businesses for electronic invoice non-compliance
DIAN closed 47 Bogotá businesses in October for failing to issue electronic invoices and meet tax obligations. Colombia’s Tax Authority (DIAN) continues to strengthen its control measures in the capital. As part of the operations carried out
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US: Trump considers increasing tariffs on Colombia amid drug trade feud
President Trump announced plans to raise US tariffs on Colombian imports and suspend financial aid, citing alleged Colombian involvement in drug trafficking. US President Donald Trump announced on Truth Social, on 19 October 2025, plans to
See MoreColombia: Senate approves 2026 budget
The 2026 budget proposal now awaits the president's signature to become official. Colombia's Senate has approved the 2026 budget on 15 October 2025, amounting to COP 546.9 trillion (USD 140.2 billion), following prior approval from the lower
See MoreColombia: DIAN updates reporting rules for digital platform operators
DIAN updated digital platform reporting rules with Resolution 228, clarifying definitions, expanding obligations for operators, and refining due diligence and reporting requirements. Colombia’s Tax Authority (DIAN) issued Resolution 228 on 30
See MoreColombia: DIAN consolidates tax, customs, foreign exchange regulations
DIAN issued Resolution 000227 consolidating tax, customs and foreign exchange rules. The Colombian National Tax and Customs Directorate (DIAN) has issued Unified Resolution 000227 on 23 September 2025 consolidating tax, customs, and foreign
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Brazil: Congress completes ratification of tax treaty with Colombia
Signed on 5 August 2022, Brazil and Colombia signed their first agreement to eliminate double taxation on income and prevent tax evasion. Brazil’s Congress has issued Legislative Decree No. 193 on 2 September 2025, approving the ratification of
See MoreColombia updates CERT rules for exports
Colombia’s Decree 0952 clarifies CERT calculations, extends deadlines and updates operational rules for exporters. Colombia’s government issued Decree No. 0952 on 29 August 2025, updating Decree No. 566, which governs the Tax Refund
See MoreColombia: MoF proposes major tax reforms for 2026 budget
The proposed 2026 budget legislation introduces significant reforms to corporate surtax, VAT, personal income tax, net wealth tax, and capital gains tax, with new tax rules for crypto-asset transactions. Colombia’s Ministry of Finance submitted
See MoreColombia clarifies tax rules on cross-border technical services with Ecuador
Colombia clarifies SIMPLE regime tax treatment of cross-border technical and consulting services with Ecuador under Andean Community rules. Colombia’s tax authority (DIAN) issued Ruling 8971 int 1044 on 10 July 2025, confirming how technical
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Brazil: Senate approves tax treaty with Colombia
The tax treaty will take effect once the ratification instruments are exchanged and will apply from 1 January of the following year. Brazil’s Senate approved the ratification of the income tax treaty with Colombia on 26 August 2025. Signed
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