JurídicoESEN

DIAN — Tax regulations and doctrine

The DIAN (Dirección de Impuestos y Aduanas Nacionales), Colombia's tax and customs authority: the resolutions and circulars it issues, and the opinions and official letters in which it sets its official position on income tax, VAT (IVA), customs and foreign exchange.

21,628documents12,064official letters8,379opinions933resolutions252circulars1987–2026period

Type

All21,628Official letters12,064Opinions8,379Resolutions933Circulars252

Subject areas

Tributario15,738Aduanero3,862Cambiario206

9,994 results for “Tributario”