Determining the latest update on health taxes is important for us, knowing who qualifies and who does not, whether they are under the 10,000 UVT or not. Now it is not only about knowing the tax environment of this but knowing that the DIAN updated and mentions which intermediate products and raw materials do pass or qualify the tax limits, to also liquidate them in a transformation process of a final product; which means that the tax is of a monophasic type. But we have a question: when should we take into account the application of this?

1.  At the time of inventory withdrawal.
2. When the sale of the same occurs

But if you are an importer, what would be the taxable base?

The same one used to settle tariff and VAT taxes, it is worth noting another curious fact that these taxable bases must be in relation to the technical sheet of the product, which is registered with the INVIMA, now the percentages of ingredients must be taken from this.

The good thing is that we made a video that you can see on this page, where we explain more details about the IBUI and ICUI billing, in addition to its formal presentation in formats 335 and 340 of the National Tax and Customs Administration (DIAN).