Omission by the withholding agent: can there be a criminal conviction without a prior request from the DIAN?
One of the most widespread myths in tax criminal law is that if the Colombian Tax and Customs Authority (DIAN) […]
withholding agent
Beware of the crime of failure to withhold taxes; many people are in jail for this conduct.
The offense of omission by a withholding or collecting agent is defined in Article 402 of Law 599 of 2000
Avoid penalties: Legal advice on withholding agent non-compliance
Failure to comply with withholding agent obligations is one of the most serious tax risks for businesses and organizations in
