Deductions Some expenditures are permitted being deducted whenever they meet the factors of getting a result in and influence relation While using the revenue, proportionality and requirement. The tax system establishes adhering to prices and expenditures as deductible:
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Lawful program The Colombian authorized procedure is based on codes and legal guidelines rather than jurisprudence because of civil authorized traditions. On the other hand, some conclusions made by higher courts in Colombia are regarded a supply of legislation with the interpretation of controversial issues.
Customers of the public demanding non-unexpected emergency clinical consideration should go to their regional GP, dentist or pharmacy In accordance with their presenting problem.
The taxable foundation in the Our site Market and commerce tax is the total earnings with the taxpayer. The rate varies based on the exercise or assistance concerned. The best amount is 1.four% on whole revenues. Economic transactions tax
Based on regulation, there is a limit within the deduction of desire on financial debt in favor this post of connected providers that exceeds two times the tax fairness from the taxpayer (as of December 31 with the previous year). The desire that exceeds the cap referred to higher than is just not deductible.
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For businesses located in free of charge my company trade zones which have been industrial consumers of products and services, the CIT fee is twenty%.
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 The costs are expenses immediately attributable to this kind of money. These charges are deductible from earnings tax providing They may be necessary, proportionate, relevant to the organization’s things to do and accrued or paid over the taxable year.