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Withholding tax on employment compensation.
Article 401-3 of the E.T. states that a 20% withholding must be applied to payments derived from com...
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What is an opening balance and why do you need it to open a bank account for your SME and/or Startup?
When a company is registered with the Chamber of Commerce, one of the next steps is to open a bank a...
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The Importance of Having Accounting Advice from the Creation of Your Business
Accounting advice is essential for your business, not only because it allows you to control all oper...
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Deduction for asset obsolescence.
Obsolescence is understood as the loss of value due to deterioration, disuse, or lack of adaptation...
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Taxable base for VAT in construction contracts
It is necessary to explain that the construction contract is not explicitly defined in Colombian leg...
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Accounting effects of leaseback transactions under IFRS for SMEs
A leaseback transaction represents a contractual operation by which the owner of an asset decides to...
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Tax and accounting effects of the mandate contract when income is received on behalf of a third party
A contract in which one person entrusts the management of one or more businesses to another, who tak...
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Cultural activities carried out by artists are not subject to ICA tax.
Law 397 of 1997, which created the Ministry of Culture, defines the concept of culture as follows:
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