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Colombia: Guidance on sanctions for failure to meet documentary requirements under electronic billing system

Tax authority issued guidance regarding the scope of sanctions for failure to meet documentary requirements under the electronic billing system

August 27, 2024

The Colombian tax authority (DIAN) on July 10, 2024, issued concept No. 535 providing guidance regarding the scope of sanctions under section 3 of article 616-1 of the Tax Statute for failure to meet the documentary requirements under the electronic billing system.

Read an August 2024 report (Spanish) prepared by the KPMG member firm in Colombia

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