TaxCode

Tax Statute (Estatuto Tributario)

Decree 624 of 1989. DIAN compilation in Spanish, plus Luque Law’s unofficial U.S. English desk translation. Not a gazette; confirm the official Spanish text.

Spanish is the DIAN compilation. English is Luque Law’s unofficial U.S. desk translation, not a gazette.

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Official sourceDecreto 624 de 1989 — Compilación Jurídica DIAN

→ Art. 325

Art. 325

Article amended by article 115 of Law 223 of 1995. The new text is as follows: Entities responsible for processing remittances or transfers abroad of amounts that constitute taxable income or occasional gain must require that the foreign-exchange declaration be accompanied by a certification from a statutory auditor or public accountant, as applicable, stating that the income tax and remittance tax have been paid, as applicable, or the reasons why such payment does not apply.

Apparatus from the DIAN compilation, resolved inside Luque Law. The official source sits at the bottom of each record.

In-force notes1

- Artículo modificado por el artículo 115 de la Ley 223 de 1995, publicada en el Diario Oficial No. 42.160 del 22 de diciembre de 1995.

Concordances1

DIAN doctrine9

2680Record
11866Record
19265Record
6946Record
32233Record
4480Record
55780Record
34393Record
15353Record

Prior wording1

Texto original del Estatuto Tributario:

ARTÍCULO 325. REQUISITOS PARA LAS SOLICITUDES DE GIROS AL EXTERIOR. Para autorizar el giro o remesa al exterior de sumas que constituyan renta o ganancia ocasional de fuente nacional, la Oficina de Cambios del Banco de la República debe exigir que la solicitud respectiva vaya acompañada de la prueba del pago del impuesto sobre la renta y complementarios, incluido el de remesas.

Compilation editor notes1

- Destaca el editor que este artículo hace parte del Título IV 'REMESAS', que mediante la derogatoria que el artículo 78 de la Ley 1111 de 2006 hizo de los artículos 318 <sic>, 319, 320, 321, 321-1, 322, 328, 417, del inciso segundo del articulo 418 y de la expresión 'y de remesas' del inciso 2 del articulo 408 del Estatuto Tributario, se eliminó a partir del año gravable 2007 el impuesto complementario de remesas.

Translator’s notes

Unofficial desk rendering (U.S. English). Notes flag ambiguity and the U.K./OECD equivalent a common-lawyer might expect.

giros o remesas al exterior → remittances or transfers abroad

U.K./OECD: remittances abroad

Colombian foreign-exchange regime term. 'Giros' and 'remesas' overlap in practice; both refer to outbound payments subject to Banco de la República reporting. Not a wire-transfer fee or a Western Union consumer product.

renta o ganancia ocasional → taxable income or occasional gain

U.K./OECD: chargeable income or occasional gain

Two separate Colombian schedules. Renta is the income-tax base (Title I); ganancia ocasional is a distinct schedule for windfalls, inheritances, and certain asset sales (Title II). Do not conflate with U.S. ordinary income vs. capital gain; the Colombian split is structural, not rate-based.

declaración de cambios → foreign-exchange declaration

U.K./OECD: exchange-control declaration

A Banco de la República filing required for cross-border payments. Not a customs declaration or a tax return. The certification requirement in this article layers tax compliance onto the foreign-exchange regime.

revisor fiscal → statutory auditor

U.K./OECD: statutory auditor

A Colombian institution (Code of Commerce, arts. 203 ff.). The revisor fiscal is a mandatory, independent auditor for certain companies, with duties beyond a U.S. external auditor. Not a CFO or controller.

contador público → public accountant

U.K./OECD: chartered accountant

A licensed accountant (Law 43 of 1990). 'Public accountant' is the literal and standard rendering in Colombian tax English. U.K. readers may think 'chartered accountant,' but the Colombian credential is distinct.

impuesto de renta y de remesas → income tax and remittance tax

U.K./OECD: income tax and remittance tax

Two taxes: (1) the income tax (impuesto sobre la renta, Title I) and (2) the remittance tax (impuesto de remesas, a withholding on profit distributions to nonresident shareholders, now largely replaced by dividend withholding under art. 245). The asterisk in the Spanish suggests an editor's note or a footnote in the DIAN compilation; verify whether 'remesas' here still refers to the old remittance tax or has been updated to mean dividend withholding. A U.S. lawyer might mistake this for branch-profits tax; it is not identical.

según corresponda → as applicable

U.K./OECD: as the case may be

Standard statutory hedge. The certification must cover whichever tax applies to the particular remittance.

dicho pago no procede → such payment does not apply

U.K./OECD: such payment is not due

'No procede' means the tax is not owed (e.g., treaty exemption, non-taxable transfer). The accountant must state the legal basis, not merely that the taxpayer chose not to pay.

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Tax Statute (Estatuto Tributario)

Art. 325

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