
Colombia proposes 5% SEP / Digital Services Tax 2023
Colombia proposes 5% SEP / Digital Services Tax 2023
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Colombian government has proposed introducing a SEP / DST on non-residents from 1 January 2023. A Bill has now gone to Congress for review. The SEP (Significant Economic Presence) / DST (Digital Services Tax) would be charged via 5% corporate income tax charge or via 10%