Electronic Payroll: DIAN Implements New Technologies
Taxation attorney Carlos Olivella published an article in Asuntos Legales about the implementation of the electronic payroll support document. On Feb. 11, 2021, the Colombian Tax Authority (DIAN) approved this innovation and set out the terms and conditions for the generation, transmission and validation of this document. Mr. Olivella's article answers further questions about how the document will be used and when it will be implemented.