Decree 00489 of 14 March 2013, regulates Law 1,429 of 2010 on Formalization and Generation of Employment, which provides tax and social security benefits for small and medium enterprises. Some of the most important tax-related matters regulated in the Decree are as follows:
| - | The thresholds to be eligible for the benefits established by Law 1,429 must be fulfilled during the entire period of application of the benefits. Otherwise, the taxp… |