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Alcance del Revisor Fiscal en la certificación de Seguridad Social.
Following Technical Concept No. 0110 issued in April 2026 by the Technical Council of Public Account...
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¿Tu empresa practica autorretención especial de renta por obligación, o por costumbre?
The Colombian Tax Authority (DIAN) has recently clarified an issue that many companies may be overlo...
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¿Puede una entidad corregir un error contable cambiando su política contable?
En la práctica empresarial, nos hemos encontrado con situaciones en las que se pretende realizar aju...
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manejo-contable-proporcionalidad-del-iva
Hay un error frecuente en el manejo del IVA sometido a proporcionalidad. Normalmente, las compañías...
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Can a Statutory Auditor Request Private Information from Shareholders?
In the practice of statutory auditing, a common question often arises regarding the extent of an aud...
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Tax on the consumption of reusable plastic bags.
Does a reusable plastic bag incur consumption tax? Through Concept 006073 of April 2026, the DIAN (...
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Provisional suspension of articles 2 to 8 of Decree 572 of 2025.
The Council of State provisionally suspended the effects of articles 2 to 8 of Decree 572 of 2025.
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Analysis of Key Aspects of the Wealth Tax
With this document, we intend to share with our clients our considerations regarding the new Wealth...
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