
6 de March de 2023
If you want to have knowledge about how to create a company in Colombia, you must know the date to declare the taxes generated by your economic activities. Here we give you all the Bogotá accounting advice you need on this subject.
The Directorate of National Taxes and Customs (Dian) issues its tax calendar every year to indicate the dates on which taxes must be declared. However, not everyone is required to comply with this requirement.
Here is a list of people who are not required and the conditions they must have to be exempt from payment, according to Decree 1778 of December 20, 2021:
Employees who are not responsible for paying VAT (sales tax), whose gross income comes from an employment relationship under at least 80%, also fulfilling the following additional conditions:
The conditions set forth above for the case of wage earners apply equally to individuals and to those successions, who maintain residence in the country. If you do not meet any of these conditions, you must not file your return.
Another important detail to take into account is that within this accumulated income, derived from the employment relationship, those from retirement, disability, old age or death should not be included.
Income derived from capital gains will also not be included, since this tax is determined independently.
These are exempt from declaring taxes. Foreign individuals or legal entities that do not have residence or domicile in Colombian territory, as long as all of their income is subject to the provisions of Article 407 and 409 of the National Tax Statute in relation to tax withholding, shall not pay.
Only if these withholdings have been made at the time of payment, people will be exempt.
Another condition to be declared exempt is that foreign natural or legal persons do not comply with the factual assumptions provided for in articles 20 – 1 and 20 – 2 of the National Tax Statute related to permanent establishments and branches within the country.
Those persons who have formally registered for the Simple Tax Regime (RST) are exempt. This new regime makes it possible to reduce the formal burdens on taxpayers, facilitate compliance with labor obligations and encourage the formalization of small businesses.
To opt for this payment system, the following conditions apply:
If when evaluating your income and your situation, you do not meet any of these conditions, it is time to move on to the next step and check according to your NIT number, the day you have to declare. If you don’t know how, seek the advice of experts who will be willing to guide you.