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.

21,606documents12,054official letters8,367opinions933resolutions252circulars1987–2026period

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Subject areas

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