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Publications
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Decree 0849 of 2026: New Guidelines for Corporate Transparency and Ethics Programs

Decree 0849 of 2026: New Guidelines for Corporate Transparency and Ethics Programs

The National Government issued Decree 0849 of July 28, 2026, which adds a new section to Decree 1081...
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On What Date Should the Two Years Be Counted to Reduce a Penalty for Late Filing?

On What Date Should the Two Years Be Counted to Reduce a Penalty for Late Filing?

Article 640 of the Tax Statute allows for a penalty reduction when, within the two years prior to th...
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Can a brand created by the company itself be recognized in the accounting records?

Can a brand created by the company itself be recognized in the accounting records?

Many companies have spent years building a brand that today enjoys significant recognition in the ma...
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Internal Control and the Role of the Statutory Auditor: Reference Models and Professional Practice

Internal Control and the Role of the Statutory Auditor: Reference Models and Professional Practice

The assessment of internal control is one of the central pillars of statutory auditing (revisoría fi...
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Statutory Auditor Reports

Statutory Auditor Reports

When people talk about the Statutory Auditor (Revisor Fiscal), most organizations immediately think...
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Labor Reform: What Companies Must Adjust Starting July 2026

Labor Reform: What Companies Must Adjust Starting July 2026

Starting in July 2026, Colombia’s labor reform will have a direct impact on payroll, employment cont...
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Are financial returns from foreign investments subject to ICA tax in Bogotá?

Are financial returns from foreign investments subject to ICA tax in Bogotá?

The District Treasury Secretariat stated in Concept No. 2026EE244858O1 of March 2026 that when incom...
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Volverán a regir las tarifas de retención y autorretención del Decreto 572 de 2025.

Volverán a regir las tarifas de retención y autorretención del Decreto 572 de 2025.

Mediante el Auto No. 30229 del 2 de junio de 2026, el Consejo de Estado revocó la decisión que había...
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