Colombia: Compliance with exchange regime, imports and exports
The DIAN is completing an inspection program corresponding to the year 2018.
Imports and exports
The Directorate of National Taxes and Customs (DIAN) is advancing controls on activities related to compliance with the exchange regime regarding:
- Import and export of goods and services, and expenses associated with them
- Financing in foreign currency of imports and exports and under-invoicing and over-invoicing of these operations
- Other operations derived from the exchange regime whose surveillance and control are not the responsibility of other entities through control programs
Therefore, the DIAN is completing an inspection program corresponding to the year 2018 regarding the exchange operations reported through the exchange information. It is expected to continue with the inspection program for the operations carried out in the year 2019.
Read a February 2023 report (Spanish) prepared by the KPMG member firm in Colombia
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