NextSpring

DIAN (Dirección de Impuestos y Aduanas Nacionales, Colombia)

Applies the rule

Colombia's tax and customs authority. Publishes what the Estatuto Tributario requires, including the residency test in article 10, in language aimed at taxpayers rather than lawyers.

The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.

www.dian.gov.co

Cannot be cited for

Its guidance restates the Estatuto Tributario rather than reproducing it, and we have not read article 10 in the statute itself. DIAN also issues binding conceptos that interpret the article, and those are not visible on the taxpayer-facing pages.

Re-check every

180 days

Publication rhythm

Tax rules move with the annual reform cycle; the residency article is stable but DIAN reissues its guidance for each tax year.

Re-check triggers

a tax reform passes · DIAN publishes a concepto on article 10

Pages we hold

We keep the text of each page as we read it, and every quotation on this site is checked against that stored text. A page held more than once moved while we were watching.

Facts resting on this publisher · 2