DIAN clarifies conditions for demanding additional requirements in the delivery of electronic invoices

• DIAN clarifies conditions for demanding additional requirements in the delivery of electronic invoices
• Civil Chamber of the Supreme Court of Justice clarifies that absence of representation does not imply non-existence of commercial agency contract
• National companies are required to report investments in foreign companies
• Third Section of the State Council explains fidelity insurance for employees and how to prove it
• DIAN restates position on fiscal limitations in international services
• National Tax and Customs Directorate must prove taxpayer’s mistake if irregularities are detected in transfer pricing study
• DIAN clarifies that correction of annual declaration of assets abroad is subject to penalty

Source: amezquita.com.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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