Colombia’s withholding tax system has used three regulatory frameworks in 13 months: the rules in force before June 2025, Decree 572 of 2025, and the Decree 572 framework applied again after a June 2, 2026 Council of State ruling.
The Technical Council of Public Accounting (CTCP) clarified that, in Colombia, “accrual basis” and “recognition” are analogous terms, not separate accounting principles.
Accounting teams manually download and process files, map accounts and cost centers, validate taxes, create notes, and upload invoices to ERP systems. AI reads, validates, and structures information to support accounting analysis and decision-making.
Below are the terms and conditions applicable to users of the “Cifrato” Technology Platform, under which Cifrato S.A.S. (hereinafter, the “Company”) allows users to use and access its Software Services through this instrument.
