Estatuto Tributario

This document is part of the source library for NRGI's 2021 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

Additional Info

Field Value
Sector Mining
Country Colombia
Year
RGI Edition Year 2021
Topic Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection
Document Type PDF
RGI Sub-component
RGI Questions 1.2a: What is the fiscal system for extractive resources?,
1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? ,
1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?,
5.2a: Do rules specify withholding taxes applicable to payments to non-resident extractive industry suppliers?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law
Publisher
Author
Source or API link http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr016.html#408
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute