DIAN said the interpretation for the term "gross income" contained in Article 600 of the E.T.
Through Official Letter No. 907764 of August 3rd, 2021, the Colombian Tax Authority indicated the interpretation for the term “gross income” contained in Section 600 of the CTC
The Tax Authority indicated that bank consignments, deposits or financial investments that must be taken into account to review the limit of 3500 UVT and thus determine whether a person is responsible or not Sales Tax (hereinafter "VAT") are all those operations from taxed.