Fillable Colombia - KPMG

Description
Colombia VAT on transactions performed in a Free Trade Zone According to Section 420c of the Colombian Tax Code, VAT is levied on the import of taxed goods, unless they are excluded in Colombian tax law. Imports, as defined in Section 1 of the Customs Law (Decree 2685 of 1999), are classed as the introduction into Colombian territory of merchandize from overseas or a Free Trade Zone (FTZ). Consequently, the sale...
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