By means of Resolution No. 000049 of the National Tax Authority, the procedure to access the regime of Colombian Holding Companies is made more flexible, as follows:
- Submission of documents.
In accordance with section 1 of the resolution, income and complentary tax taxpayers who wish to access the Colombian Holding Company regime, may submit the documents required by Article 1.2.1.23.3.3 of Decree 1625 of 2016, via e-mail to 215361_gestiondocumental@dian.gov.co.
Likewise, if said documents are issued abroad and the apostille and/or consularization must be attached, the latter requirement may be submitted within sixty (60) working days following the date of the lifting of the Sanitary Emergency.
These modifications will apply until the Health Emergency declared by the Ministry of Health and Social Protection remains in effect.