For purposes of Article 123 of the Tax Statute, the automatic extension of a technology import contract is not equivalent to its modification, assuming that: (i) such contract was timely registered before the DIAN when it was signed by the taxpayer, and (ii) the terms and conditions initially agreed are maintained. In this sense, it will not be necessary to carry out a new registration of the same.
DIAN 1028 of 2023 – Extension of contracts for the importation of technology
