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
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