The Colombian tax authority (DIAN) has published Resolution No. 000105 of 23 November 2020, which updates the qualification criteria for a taxpayer to be classified as a large taxpayer. The updated criteria include that the following will be considered large taxpayers:
- Taxpayers within the group of taxpayers that have contributed tax payments equal to 60% of the total tax collected by DIAN in the previous five years prior to 30 September of the year in which qualification takes place, with …