Cryptoassets and International Tax Enforcement: New Reporting Obligations and Heightened Sanction Risk
Beginning in May, cryptoasset service providers will be required to submit reports to the National Tax and Customs Authority (DIAN). Resolution 000240 of December 24, 2025 (Resolución 000240 de 24 de diciembre de 2025) amends Resolution 227 of September 23, 2025 (Resolución 227 del 23 de septiembre de 2025). The amendment defines in detail the […]