OrbitaxWithholding tax on payments for the elaboration of computer programs and software – introduced
|Approved Changes|Colombia
On 6 December 2012, the Government issued Decree No. 2499, which establishes an income tax withholding which is creditable against the taxpayer's final tax liability, at the rate of 3.5% over the gross amount of the payment, applicable on payments to residents that must file income tax return, for the following services:
| - | analysis, design, implementation, development… |
