This document provides guidance on tax withholdings for various suppliers in Colombia. It outlines value-added tax (IVA), income retention (Retefuente), and industry and commerce tax (ICA) rates that should be applied to invoices from different suppliers depending on their location and tax status. Specific instructions are given for nine suppliers and simplified regime suppliers.

1. TAX DGF COLOMBIA - HP
Chennai, August 3th
, 2015
Colombia Tax Department

2. Page 2Finance Meeting - Colombia
DYNAMIC CONTRIBUTORS

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TAESCOL VENDOR
Take into Account CO Company:
1- The IVA (VAT) Ammount is affected only by
liberación Item. The IVA withholding is 15% over
the IVA ammount
2- The Retefuente (Income Retention) is affected by
the subtotal ammount on 4%
3- To invoices by Bogota 01 Branch the ICA rate is
9.66 * 1000
4- To Invoices by Cali 03 Branch rate is 10 * 1000
Take into Account SI Company:
1- In SI Company without IVA and ICA Withholding

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TRANSQUIROGA VENDOR
Take into Account CO Company:
1- This supplier is not affected IVA (VAT).
2- The Retefuente (Income Retention) is affected by
the subtotal ammount on 1%
3- In cases as the pickup charge is Malambo or
Soledad, please not apply ICA withholding
4- Please take into account the message that has in
the invoices about the ICA that will must be applied
Take into Account SI Company:
1- In SI Company without IVA and ICA Withholding
2- The Retefuente (Income Retention) is affected by
the subtotal ammount on 1%

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SUPPLIER ADMINISTRACION MARITIMA Y DE
CONTENEDORES
Take into Account all
entities:
1- This supplier has INGRESO
PARA TERCEROS (INCOMES
TO THIRD PARTY), so not
applyed taxes over this ammount.
2- Taxes must be applied over the
(OWN INCOMES)

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TORONTO VENDOR
Take into Account all entities:
1- This supplier has AIU value
(Administration, Contingencies and
Utility), so all taxes must be calculate
over this value.
This value can not be to less than the
10% over the total value in the contract.
This AIU Value is to affect in the Clean and
Surveillance services

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SUPERCONT VENDOR
Take into Account to all Companies:
1- The ammount by third party is without withholdings
2- Only you take into account for tax aplications the
INGRESOS PROPIOS (Own incomes)

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Take into Account CO Company:
1- Take into account the first letters by the reference
number, so you must applied the indicated rate in this
way:
BUN – 10 * 1000
CLO – 10 * 1000
BOG – 9.66 * 1000
CTG – 8 * 1000
2- The Retefuente (Income Retention) is affected by
the INGRESOS PROPIOS ammount on 11%
3- This supplier has Incomes to Third Party Bill
REPECEV VENDOR
Take into Account SI Company:
1- In SI Company without IVA and ICA Withholding
2- The Retefuente (Income Retention) is affected by
the INGRESOS PROPIOS ammount on 11%

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EQUIVALENT DOCUMENT BY REGIMEN
SIMPLIFICADO SUPPLIERS
Take into account all
Company:
1- This is the legal document support by the
Regimen Simplificado Suppliers
2- The IVA ammount is 2.4% over the subtotal
3- The IVA Withholding is over the total IVA
ammount

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EQUIVALENT DOCUMENT BY REGIMEN
SIMPLIFICADO SUPPLIERS
Take into account all
Company:
1- This is the legal document support by the
Regimen Simplificado Suppliers
2- The IVA ammount is 2.4% over the subtotal
3- The IVA Withholding is over the total IVA
ammount