Colombia - New Compliance Procedures for High Income Earners in Colombia

Colombia - New Compliance Procedures for High...

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The Colombian tax administration ("DIAN", Dirección de Impuestos y Aduanas Nacionales) has established that, for taxable year 2011, individuals liable to file income tax returns are also required to file information on magnetic media (exogenous information) if their gross income for taxable year 2010 amounted to more than five hundred million Colombian pesos (COP 500 million) under the terms of Resolution 11429 of October 31, 2011, and modified by Resolution 13484 of December 29 of 2011.

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