Ángel Gabilondo (PSOE) y Julio Rodríguez (UP): del ataque a Libia al 4M rojoynegro.info - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from rojoynegro.info Daily Mail and Mail on Sunday newspapers.
100.000
COP 3.560.700.000 (Approx. USD 1.020.000)
Or if your gross incomes of the fiscal year 2020 is equal to or greater than:
61.000
COP 2.172.027.000 (Approx. USD 630.000)
If the taxpayer complies with any of the above requirements of gross equity or gross incomes, and also performed transactions with:
Foreign related parties;
Between permanent establishments (branches) and related parties / head office;
When exist joint ventures and other associative structures that do not create societies;
then, the taxpayer must submit to DIAN (local tax authority) the formal duties listed above (numerals 1 to 4).
If the company carries out transactions with enterprises located in tax havens, whether they are related parties or not, it must comply with the fulfillment of the formal TP obligations regardless of the gross equity and gross income thresholds of the table above.