Tax Reform: Act 2155 / 2021

On September 14, 2021 the Tax Reform Bill was enacted, adopting a new Tax Reform in Colombia.

Tax Reform: Act 2155 / 2021
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September 16, 2021

Corporate income tax and dividends tax for Concessions and PPPs

Reduced statute of limitations Anti-evasion mechanisms

Reduction of penalties and default interest and mechanisms for early termination of proceedings and litigation

Works paid for in lieu of taxes

Tax normalization SIMPLE taxation regime

Automatic refund of VAT balances

Changes to tax benefits

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September 16, 2021