Colombia: Resolution consolidating and clarifying regulations under jurisdiction of tax authority
Resolution 000227 unifies more than 200 regulations into a single set of regulations.
The Colombian Tax and Customs National Authority (DIAN) on September 23, 2025, issued Resolution 000227 (“Single Resolution on Tax, Customs, and Foreign Exchange Matters”) which consolidates, clarifies, and systematizes the current regulations under the jurisdiction of the DIAN.
The resolution unifies more than 200 regulations into a single set of regulations and aims to facilitate consultation, interpretation, and application by taxpayers and public officials.
Read a September 2025 report (Spanish) prepared by the KPMG member firm in Colombia