Ley 223 de 1995

This source identifies Law 223 of 1995 and says it sets out rules on tax rationalization and other matters.

This article says article 420-1 of the Tax Statute will read as follows.

For sales of aerodinos treated as fixed assets, the VAT payment must be accredited before the Aeronáutica Civil at registration, and Aeronáutica Civil must report the prior month’s registered transfers to DIAN within the first 15 days of each month.

This article says Article 424 of the Tax Statute is being supplemented with tariff headings.

Lista bienes que no causan el impuesto y señala que algunos ítems eliminados pasan a la tarifa general.

Adds tariff item 87.01.10.00.00 for motocultors to article 424-3 of the Tax Statute.

This article states that Article 424-5 of the Tax Statute will be replaced, but the new text is not included here.

Este artículo excluye varios bienes del impuesto sobre las ventas.

Las casas prefabricadas con valor de hasta 2.300 UPAC quedan excluidas del impuesto.

Este artículo amplía una exención de impuesto para ciertas importaciones de maquinaria y equipo que no se produzcan en el país, bajo condiciones específicas.

Persons in the simplified VAT regime may not add any VAT amount to the sale price when selling goods or providing services.

This provision says Article 437-1 of the Tax Statute will be rewritten, but the new text is not included here.

La retención en la fuente del IVA debe practicarse cuando ocurra primero el pago o el abono en cuenta.

This article says the Tax Statute is being amended to add a new article, but the added text is not included here.

Certain state entities, large VAT taxpayers, some cross-border service contractors, and common-regime VAT taxpayers buying from simplified-regime sellers must act as VAT withholding agents.

This article says the Tax Statute is being amended to add a new article, but the actual text is not included here.

Sales tax withholding agents are responsible for the sums they are required to withhold.

Article 11 says Article 443-1 of the Tax Statute will be replaced with the following text.

Varios tipos de entidades financieras son responsables por los servicios gravados, con algunas excepciones.

This article says article 466 of the Estatuto Tributario will read as follows, but the quoted replacement text is not included here.

For regular and extra motor gasoline, the sales-tax base is the producer’s income; for imported gasoline, the taxable base is determined under Article 459.

This article updates VAT exemptions/exclusions for several services, including interest on certain credit operations, utilities, lease of property, education, cleaning/security/temp work, some commissions, repair of foreign-flag vessels and aircraft, event tickets, haircuts, specified agricultural services, and agricultural exchange commissions.

This article says article 468 of the Tax Statute will be replaced, but the replacement text is not included here.

The general sales tax rate is 16% from 1996 onward, with some services and goods expressly included or excluded as stated. The article also sets specific social spending allocations and reporting duties.

This article says Article 469 of the Tax Statute will be replaced, but the new text is not provided here.

Several listed types of motor vehicles are subject to the general sales tax rate.

This article says Article 471 of the Tax Statute will be replaced with a new text that follows.

Este artículo fija tarifas de impuesto para ciertos vehículos, según su tipo, origen, uso y valor.

ARTÍCULO 17. El artículo 473 del Estatuto Tributario, quedará así: "

Algunos bienes del artículo 473 pagan una tarifa diferencial del 35%; los whiskys importados premium con al menos 12 años de añejamiento pagan 20%.

Gasoline motor is taxed at 16% of the producer’s income; for imports, the rate is 16% of the base in article 459.

This article says Article 476-1 of the Tax Statute will be replaced with new text, but the quoted text is not provided here.

Insurance taken abroad is generally subject to VAT at the general rate, unless it is not taxed in the country where it is taken; some international transport and solidarity fund insurance is exempt.

Algunos cuadernos escolares, impresos específicos, ciertos alimentos y bienes de higiene, y ciertos servicios prestados en Colombia para uso exclusivo en el exterior quedan exentos del impuesto sobre las ventas.

This article adds a new article to the Tax Statute, but the inserted text is not included here.

Certain VAT taxpayers subject to withholding may apply the withheld amount in their VAT return as a lower amount payable or a higher credit.

ARTÍCULO 22. <Ver Notas del Editor> Adiciónase el Estatuto Tributario con el siguiente artículo: "

El responsable del régimen común puede descontar el IVA retenido en ciertas operaciones gravadas.

Article 23 introduces a simplified regime and states that Article 499 of the Tax Statute will read as follows, but the text provided is cut off before the rule itself.

Retailers and taxable service providers may register in the simplified VAT regime if they meet all listed conditions.

This article says that Article 502 of the Tax Statute will be replaced, but the replacement text is not included here.

Los responsables del régimen simplificado pueden llevar el IVA pagado en compras de bienes y servicios como costo o gasto en su declaración de renta, si cumple los requisitos para tratarse como impuesto descontable.

This article says Article 505 of the Tax Statute will be replaced, but the replacement text is not included here.

Responsible parties under the common regime may switch to the simplified regime only if they prove the article 499 conditions were met in each of the previous three fiscal years.

This article states that article 510 of the Estatuto Tributario will be replaced with new text.

VAT withholding agents must keep a record account called “impuesto a las ventas retenido” and record the accrual and payment of withheld amounts.

This article adds and restates a list of documents covered by Article 530 of the Tax Statute.

Certain VAT taxpayers in the common regime must file a bimonthly VAT return, withholding agents must file a monthly withholding return, and non-taxpayer entities must file an annual income and assets return unless expressly excepted by Article 598.

This article adds a new numeral to Article 592 of the Tax Statute for taxpayers identified in Article 414-1.

This article says Article 594-2 of the Tax Statute will be replaced, but the new text is not included in the provided excerpt.

Tax declarations filed by persons who are not required to file them have no legal effect.

This provision says Article 600 of the Tax Statute will be replaced, but the new text is not shown here.

Sales tax is on a bimonthly fiscal period.

This article says Article 601 of the tax statute will be replaced with new text, but the supplied excerpt stops before the new wording.

Certain VAT taxpayers, including exporters, must file a bimonthly sales tax return; simplified-regime taxpayers are exempt.

This article says Article 603 of the Tax Statute will be replaced, but the new wording is not shown here.

El impuesto sobre las ventas retenido debe declararse y pagarse en los plazos que establezca el Gobierno Nacional, usando el formulario que prescriba la DIAN.

Los agentes de retención del IVA deben expedir un certificado bimestral que cumpla los requisitos del artículo 381, y si el beneficiario del pago lo solicita, deben expedir un certificado por cada retención con las mismas especificaciones.

This article adds a new article to the tax statute, but the added text is not included here.

El agente de retención del IVA debe liquidar y retener el impuesto cuando compre bienes o servicios gravados, expedir el certificado correspondiente y, en ciertos casos, discriminar el valor retenido en el documento de pago.

This article says Article 616 of the Tax Statute will be replaced with new text, but the new text is not included here.

Certain simplified-regime taxpayers who sell taxed goods or services must keep a daily fiscal operations ledger for each establishment and update it daily.

This article says the tax statute is being amended to add a new article, but the added text is not included here.

La factura de venta o un documento equivalente debe usarse en ciertas operaciones, y el Gobierno Nacional debe reglamentar la factura electrónica dentro de seis meses desde la vigencia de la ley.

This provision says the tax statute is being supplemented with a new article, but the added text is not included here.

Some listed transactions are exempt from issuing an invoice.

Artículo de adición: se añade al Estatuto Tributario un nuevo artículo, pero el texto provisto no incluye su contenido.

Las empresas que expidan facturas sin cumplir los requisitos o con numeración repetida pueden ser sancionadas con clausura y, si reinciden dentro de 2 años, con una clausura más larga y multa.

This article says Article 617 of the Tax Statute will be replaced, but the quoted new text is cut off in the source excerpt.

La factura de venta, para efectos tributarios, debe entregarse en original y cumplir varios requisitos formales; el sistema de facturación debe numerar las facturas consecutivamente y permitir su verificación y auditoría.

This article adds a new article to the tax statute, but the added text is not shown here.

Las personas o entidades que elaboren facturas o documentos equivalentes deben cumplir requisitos de emisión, llevar un registro de clientes y facturas, no volver a elaborar facturación para un cliente con la misma numeración, y expedir factura por la prestación del servicio con constancias de numeración consecutiva.

This article adds a new article to the Tax Statute.

The new requirements from the earlier articles must be met for invoices issued from 1 July 1996.

Certain VAT taxpayers and approved entities may request compensation of VAT credit balances, and some sales and goods are VAT-exempt with compensation rights.

This article says Article 652 of the Tax Statute will be replaced, but the new text is not shown here.

If a person required to issue invoices does so without meeting the required conditions, the establishment or place where the activity is carried out may be closed or sealed.

This article says that Article 653 of the Tax Statute will be replaced with new text, but the quoted text is not included here.

Si una transacción debía facturarse y no se factura o se factura sin cumplir los requisitos legales, dos funcionarios designados deben dejar constancia del hecho en un acta; después no pueden alegarse explicaciones distintas de las que quedaron registradas.

This article says the title and first paragraph of article 656 of the Estatuto Tributario will be rewritten as follows.

Las sanciones pecuniarias del artículo 655 se reducen según esta disposición.

Si quien está obligado a hacerlo no expide factura o documento equivalente, o lo expide sin cumplir los requisitos, procede la clausura del establecimiento.

This article adds a new tax-code provision about refunding withheld sales tax.

Certain VAT-withholding taxpayers with a credit balance may request a refund or apply it to the next tax period.

This article says Article 850 of the Tax Statute will be replaced, but the text shown is incomplete.

Los contribuyentes o responsables pueden pedir la devolución de saldos a favor, y la DIAN debe devolver oportunamente los pagos en exceso o no debidos.