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An overview by Gómez-Pinzón, Taxand Colombia
Jimena Marroquín from Gómez-Pinzón, Taxand Colombia has published an article discussing the potential for introducing conciliation and other Alternative Dispute Resolution (ADR) mechanisms in Colombian tax matters.
While a bill to implement tax arbitration is close to approval, experts have suggested looking at other dispute resolution methods that have worked well in countries like the UK and the US. The Colombian Constitutional Court has only approved temporary “conciliations” related to tax reforms, which don’t fully meet the criteria for true conciliation because they don’t involve an early agreement to end the process.
Despite these limitations, there’s a push to reconsider the ban on conciliation in tax cases to reduce the heavy litigation culture and potentially make the tax system more efficient. However, challenges like the adversarial relationship between tax authorities and taxpayers and the need for better training could complicate its introduction.
You can read the full article here.
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