
Colombia 3% SEP / Digital Services Tax 2024
Colombia 3% SEP / Digital Services Tax 2024
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Colombian government imposes a SEP / DST on non-residents from 1 January 2024. Non-resident providers of certain digital services will become liable (Decree No. 2039/2023) to 3% income tax from 1 January 2024. The original proposal was for a 5% tax on gross income from