Global Daily Tax News, Colombia Drafts New Guidelines Governing New Tax Law, (Aug 22, 2025)
Colombia's federal tax agency, DIAN, has launched a consultation on the creation of a new manual that will dictate how tax law will be drafted.
The agency is seeking participation from the private sector and academics on potential changes to a new Practical Guide for the Development of Legal Concepts. The policy is intended to standardize the structure of Colombian legislation, to ensure clarity and consistency and boost legal certainty.
The Guide will also incorporate guidelines on the responsible use of Artificial Intelligence (AI) tools in the drafting process, ensuring appropriate expert oversight.
The consultation is to run until September 4, 2025. The tax agency said: "The active participation of the various stakeholders will allow for the consolidation of an efficient, legitimate, and transparent tool for the DIAN's interpretive function."