There are two methods of calculating the withholding tax as described in 2.1.4. Therefore the person who oversees the withholding (the employer) must do a self-assessment filing to report the tax withholding calculated and retained from the employee.
The return for this purpose is the Form 350 and it works for the wage and the other withholding made for the employer (fees, services, commissions, royalties, purchases, etc).
The tax return must be submitted to the DIAN through the web platform established for it (MUISCA) in the deadlines indicated below and the payment could be done through the same platform using a Colombian account or credit card. It is
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Web page updated on 17 Mar 2025 15:58