Resolution N. 008742 registration of technology transfer contracts

27 October, 2023
technology transfer registration
Last October 18, the DIAN (National Tax and Customs Directorate) issued Resolution No. 008742 which develops and establishes not only the terms but also the form and content for the registration of technology import contracts before the entity. Such contracts include -among others- technology licenses, trademarks or patents, as well as technical assistance or service contracts, or basic engineering contracts. This Resolution replaces Resolution 000062 of 2014, and within the most relevant changes can be highlighted:

A supporting document is added for the registration application in the case of license contracts for patents, industrial designs and/or layout designs of integrated circuits, and it is established that the certification of the registration of the respective license contract in the Public Registry of Industrial Property administered by the Superintendence of Industry and Commerce will be support for the registration application.

Regarding the term for filing the contract, it is indicated that the applicant must prove in writing the date of formalization of the contract when it does not contain the date of its execution; and that the term for the registration of contracts whose term is less than 3 or 6 months corresponds to the same registration terms established in article 123 of the Tax Statute.

Likewise, it is established that the applicants must foresee in advance the proper functioning of the means required to ensure compliance with their obligations, and for no reason shall damage to systems or connection be a cause for justification of extemporaneous registration.

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