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Learn moreClarification of obligation to generate electronic payroll payment support document
The Colombian Tax and Customs National Authority (DIAN)—in late September 2024—issued Concept 017975, which clarified the obligation to generate the electronic payroll payment support document in the case of payments in kind made by the employer to third parties by virtue of collective agreements or conventions.
Read a November 2024 report (Spanish) prepared by the KPMG member firm in Colombia
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