Tax Alert | Finality of VAT and Withholding Tax Returns: DIAN Adjusts Its Criteria
Colombia’s National Tax and Customs Authority – DIAN, through Ruling No. 009219 (Int. 975) of May 29, 2026, reconsidered the position set out in Ruling No. 001221 of February 2026, regarding the application of Article 705-1 of the Tax Code and the finality terms for VAT and withholding tax returns. What does the DIAN establish? […]