This decision was made because the Colombian tax office DIAN by its acronym in Spanish detected a significant number of taxpayers who applied the AMT and had favorable balances in the tax returns of 2013, especially those who accrued a monthly salary between $ 5.9 and $ 12.9 million.
Esta decisión se tomó debido a que la DIAN detectó en las declaraciones de renta de 2013, un número considerable de contribuyentes que aplicaron el IMAS y tuvieron saldos a favor, en especial aquellos que devengaban un salario mensual entre $5.9 y $12.9 millones.