Decree 2250 of December 29, 2017
3 January, 2018

Decree 2250 of December 29, 2017 issued by the Ministry of Finance and Public Credit, by which are added, modified and replaced articles to Chapters 10, 11, 12, 19, 20, 21 and 22 of Title 1 and Chapters 1 and 7 of Title 4 of Part 2 of Book 1 of Decree 1625 of 2016, Sole Regulatory in Tax Matters, to regulate Part I of Law 1819 of 2016, related to dividends and unencumbered shares; income not taxed; special system for determining income; withholding at source for payments or installments in account in favor of natural persons without residence in Colombia or foreign companies or entities with a permanent establishment; treatment of non-existent passive omitted assets and recovery of deductions; voluntary contributions from the worker, the employer and the independent participant to private pension insurance and voluntary pension funds; Withholding tax at the source as income tax and supplementary for income from work and withholding at source as income tax for dividends or shares.

Download: Decree 2250 of December 29, 2017

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