NEWSLETTER - Official Letter DIAN 457 of 2021

DIAN made some clarifications on the income statement due to change of ownership of foreign investment in the case of the sale of shares.

Through Official Letter 457 of 2021, DIAN specified some aspects related to counting the term to file the income tax return due to ownership change of foreign investment in case of shares sale, as well as the possibility of correcting the tax return.

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NEWSLETTER - Official Letter DIAN 457 of 2021.pdf
NEWSLETTER - Official Letter DIAN 457 of 2021.pdf