COLOMBIA Law and Practice Contributed by: Maria Carolina Pardo, Ciro Meza, Angélica Navarro and Carlos Ignacio Arboleda, Baker McKenzie
• registering with tax authorities (if applicable) – this registration is necessary for filing tax returns and making tax payments; • choosing the appropriate tax payment method – depending on the tax obligations, taxpayers may have payment options; • Filing and paying taxes on time – ensuring timely filing of tax returns and payment of taxes; and • maintaining accurate records and supporting documentation – keeping detailed records of all transactions and interactions with the Colombian market, where this documentation is crucial for compliance and for responding to any inquiries from tax authorities. 1.4 Consumer Protection In Colombia, the consumer protection statute (Law 1480 of 2011) governs the sale of prod - ucts or provision of services within the country. This law applies when the purchaser, whether an individual or a corporation, acquires goods or services for personal use or for purposes unre - lated to their primary commercial activities. General consumer rights for digital services are outlined in the statute. Additionally, Law 1341 of 2009, known as the “TMT framework statute”, provides specific regulations regarding rights and obligations related to telecommunications, media, and technology (TMT). As previously mentioned, consumer rights within the digital economy are governed by the general consumer regulation. Therefore, compliance with consum - er rights in the digital economy in Colombia is guaranteed by complying with the general con - sumer regulation. A recent amendment to the consumer protec - tion regulation, enacted through Law 2439 of 2024, incorporates new provisions specifically applicable to e-commerce. This amendment
addresses previously unregulated aspects that have adversely impacted consumers. Compa - nies operating within the digital economy sector should be particularly mindful of the following specific aspects. • For e-commerce activities, it is crucial to provide accurate information about the prod - ucts or services offered and the conditions applicable to their purchase. It is essential to adhere to the timeframes for exercising the consumer’s right of withdrawal and ensuring they receive a refund of the amount paid. • Special attention should be given to failures in digital payment systems and the reimburse - ment of these payments. • It is also important to be particularly vigilant regarding issues that compromise commit - ments related to the shipping and delivery of products. • Providing direct contact channels for con - sumers to file complaints or comments is imperative. • Prices should be listed in Colombian pesos, inclusive of taxes. • It is important to note that the producer, distributor and retailer are jointly and sever - ally liable to the consumer, and limitations of liability are not enforceable against the consumer. • The “contact portal” is defined as a plat - form that solely serves as a marketplace (ie, connects buyers and sellers) without any influence or control over any terms of sales. Platforms not considered contact portals are jointly liable along with the seller vis-à-vis the consumer protection authority (the Superin - tendence of Industry and Commerce; SIC). Regarding the TMT sector, the most impor - tant practice is to enable channels for timely response within the deadlines set in the regula -
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