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Non-Profit Entities are legal entities that are constituted by the will of association or creation of one or more persons (natural or legal) to carry out activities for the benefit of associates, third parties or the community in general. The Esal do not pursue profit sharing among their members.
The special tax regime, which covers non-profit entities (ESAL), has been a frequent topic among those who already belong or wish to be part of it, as a result of the modifications made with the latest tax reform.
For this reason, since December 20, 2017, the national government regulated and defined, among its most important aspects, the characteristics that entities that belong to the special tax regime must have; the obligatory nature of the web registration in the application of the National Tax and Customs Directorate (DIAN); the requirements for qualification and permanence in the special tax regime; taxpayers obliged to send an economic report on their management; the configuration of abuse in the special tax regime and the procedure for its declaration; and, finally, its tax treatment.

COMING SOON we will be complying with the decree and here you will find all the information

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