Estatuto Tributario PwC

Mobile version of the Tax Statute

• Contains Laws, Legislative Decrees and Extraordinary Decrees with provisions of a Tax nature.

• Single Tax Decree

• Provisions of tax relevance contained in the Sole Decrees of other sectors

• IFRS Notes in the pertinent and updated provisions

• Approximately 1,700 notes that facilitate the interpretation of the rules.

• Contains more than 900 rulings from the Constitutional Court and the Council of State

• More than 1,7000 DIAN Concepts, including the unified doctrine on: Special Tax Regime, Tax Procedure, Natural Persons, Regime of Controlled Foreign Entities- ECE, Participation accounts, Tax on Financial Movements, among others.

• It has the option of creating personalized notes in each of the articles of the Tax Statute and the Single Tax Decree