Colombia Updates Qualification Criteria for Large Taxpayer Status

The Colombian tax authority (DIAN) has published Resolution No. 001253 of 24 October 2022, 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 the date the classification is made, with a 50% weighting applied t…