Modification of Operations from Free Trade Zones to the Rest of the World (External Markets) – Article 523 of Resolution 046 of 2019 Recently, Resolution 000097 was issued, modifying Article 523 of Resolution 046 of 2019, which relates to the requirements for operations from Free Trade Zones (FTZ) destined for the rest of the world. […]
Technical Analysis of the DIAN Draft Resolution – February 23, 2024 Conditions for Importation and Reexportation of Goods for the FIFA U-20 Women’s World Cup 2024 The National Directorate of Taxes and Customs (DIAN) has proposed a resolution that establishes specific conditions for the importation and reexportation of goods necessary for the FIFA U-20 Women’s […]
Technical Analysis of Decree 0047 of 2024 On January 30, 2024, the Ministry of Commerce, Industry, and Tourism published Decree 0047, which regulates the income tax rate for Free Trade Zone (FTZ) users in Colombia. Tax Rates and Proportions The income tax rate for FTZ users is determined by the proportion of income generated from […]
