The Dirección de Impuestos y Aduanas Nacionales (DIAN) announced on March 6 that it has published a draft resolution to add a procedure for the collection and payment of a 0.1% fee on land cargo transport operations.
The proposed regulation aims to clarify how companies should present and pay the withholding equivalent to 0.1% on these transportation activities. This measure is relevant for businesses involved in public intermunicipal or national land cargo transport, as it will affect their financial and reporting obligations.
According to the draft, the resolution applies specifically to land cargo transport services provided using vehicles with a gross vehicle weight exceeding 10.5 tons. The applicable rate will be set at 0.1% of the taxable base defined by DIAN regulations.
The withholding must be applied for each transport operation at the time of payment or compensation for the service, regardless of when it is recorded electronically or in accounting records from the issuance of the cargo manifest. Authorized transportation companies are designated as withholding agents and are required to transfer withheld amounts to DIAN monthly within the first ten business days following the month in which they were collected, according to DIAN’s established procedures. Failure to comply will result in late interest charges as outlined in Article 635 of Colombia’s Tax Statute.
Stakeholders have been invited to submit comments regarding this initiative by March 13, reflecting its potential impact on those involved in land cargo transportation.
