The Colombian Tax Authority (DIAN) issued general tax opinion No. 100208192-91 providing guidance on the new single-use plastic products tax introduced by the 2022 Colombian Tax Reform (Law 2277 of 2022).

The guidance addresses the following topics:

  • Taxpayer: Producer or importer of the single-use plastic product used to wrap, pack, or package goods
  • Taxable event: Sale, withdraw for self-consumption, or import of single use plastic products used to wrap, pack, or package goods, but not the sale of goods already wrapped, packed, or packaged in single-use plastic products
  • ….

Source KPMG