JIMÉNEZ HIGUITA RODRÍGUEZ - Contadores...Special works (tax diagnosis, training in tax ma ers, etc.). Local and Interna onal Tax Advice Planning strategies for income tax purposes.

www.jhrcorp.coServices Por�olio

JIMÉNEZHIGUITA& a s o c i a d o sRODRÍGUEZ

Collaborating with Andersen Global in Colombia.

Henry Ford

www.jhrcorp.co

“Coming together is the beginning. Keeping together is progress. Working together is success.


Firm Overview

Jiménez, Higuita, Rodríguez & Asociados is a firm specializing in the areas of tax, customs and foreign exchange law, composed of a team of experts in these disciplines, with more than fi�een years of experience in advising na�onal and foreign companies, public and private.

Our Firm is based on the knowledge, experience and recogni�on that its partners and associates have in these areas.

Our service is personalized and comprehensive and is provided with professionalism, responsibility and commitment, consul�ng the par�cular needs of each client.


Our Prac�ce

Local and Interna�onal Tax Advice

Local and Interna�onal Tax Planning

Advice in customs ma�ers

Advance in foreign exchange

Tax, customs and exchange disputes

Family Equity Planning

Tax Outsourcing

Transfer pricing

Corporate Law

Labour consultancy, social security and

UGPP audit


The objec�ve of our services is to advise our clients permanently and comprehensively on tax ma�ers, and to support them in the decision making of their businesses.

Our advice will allow our clients to structure their strategic tax planning, through the �mely acqui�al of their tax queries and the analysis of alterna�ves tending to op�mize their tax burden.

Likewise, we advise our clients in the proper compliance with the tax regula�ons that are applicable to them, in order to avoid exposure of risks to the tax authori�es.

Tax advisory in na�onal taxes

Tax advisory in interna�onal affairs, Agreements to Avoid Double Taxa�on, impacts of the BEPS ac�on plan

in Colombia, among others.

Advice on impacts of implementa�on in Colombia of interna�onal tax informa�on exchange mechanisms,

such as FATCA and CRS.

Tax advisory in local taxes (industry and commerce tax, etc.).

Review and/or prepara�on of the income tax return.

Accompaniment before Administra�ve Authori�es.

Permanent Update on local and interna�onal tax ma�ers.

Taxa�on in non-profit en��es (Universi�es, Coopera�ves, Founda�ons, Corpora�ons, etc.) with the tax

reform (Law 1819 of 2016).

Tax Due Diligence Services

Tax services for individuals, tax aspects of expatriat workers of mul�na�onal groups.

Special works (tax diagnosis, training in tax ma�ers, etc.).

Local and Interna�onal Tax Advice

Planning strategies for income tax purposes.

Tax op�miza�on through op�miza�on of accoun�ng policies in IFRS-IFRS.

Implementa�on of planning strategies making use of Agreements to avoid

Double Taxa�on.

Tax planning through transfer pricing strategies and policies in a business group.

The objec�ve of our services is to generate tax planning strategies in compliance with local and interna�onal tax regula�ons, and in this way op�mize the tax burden of our clients in compliance with the regula�ons that apply to them.

Within our services in this area of prac�ce can be men�oned the following:

Local and Interna�onal Tax Planning

Family Equity Planning

In this area of prac�ce we focus on the structuring of family equity to respond to the needs of our clients, such as legal security, heritage protec�on, succession planning, among others. Among the services we provide in this area are the following:

Review of local and interna�onal structures of family equity.

Structure organiza�on to manage family equity.

Strategies of succession planning.

Advice to "Family Offices".

Tax aspects of family equity.

Advice on the implementa�on of "holding" structures or management of

par�cipa�ons in other companies.

Structuring of "trusts" abroad for patrimonial and/or succession planning purposes.

Labour consultancy, social securityand UGPP audit

In this area we intend to provide comprehensive advice on labor issues and social secu-rity of our clients, with special emphasis on social security contribu�ons and parafiscal contribu�ons associated with the payroll, charges that are subject to permanent con-trol by the UGPP (Unit of Pension and Parafiscal Management). In this area of prac�ce, the following services are provided, among others:

Advice on individual labor law, employment contracts, wage exclusion

agreements, special agreements in employment contracts.

Labor aspects of expatriat workers.

Collec�ve labor law issues.

Social security for local workers and expatriat workers.

Preven�ve audits in ma�ers of social security, parafiscal contribu�ons, to

prevent future audits of the UGPP.

Li�ga�on with the authority for the control of social security and parafiscal

resources (UGPP).


Our prac�ce of tax, customs and exchange li�ga�on is led by professionals with extensive experience before administra�ve authori�es - na�onal and territorial - and judicial in the accompaniment, advice and representa�on of natural persons, legal en��es and economic en��es in ma�ers of:

Na�onal taxes

All types of territorial taxes

Customs du�es

Customs valua�on

Rules of origin

Regime of free zones from the tax and customs point of view

Foreign exchange regime for interna�onal investments

Exchange regime of foreign trade opera�ons

Special exchange regime

Exchange sanc�oning regime before the DIAN and the Superintendence of

Corpora�ons

Our experience allows us to offer support services, advice and representa�on, in each of the following stages within administra�ve procedures and judicial disputes:

Addi�onally, our services include the elabora�on of disputes matrices that will allow us to correctly evaluate the risks faced by our clients in each of the administra�ve and judicial discussions that are ongoing.

A�en�on of the inspec�on stage in ma�ers of na�onal and territorial taxes

(prepara�on of visits scheduled by the administra�on and accompaniment in the

performance of the proceedings).

Prepara�on, advice and advisory of the answers to the ordinary requirements.

Prepara�on of responses to the different administra�ve acts that occur in the process

of determining na�onal and territorial taxes.

Prepara�on of responses to administra�ve acts that occur within tax sanc�oning

processes.

Prepara�on of remedies reconsidera�on against official liquida�ons and sanc�on

resolu�ons.

Prepara�on of the responses to the different administra�ve acts that occur in the

procedures for determining the legal status of the merchandise, inspec�on and

determina�on of customs du�es, determina�on of origin, valua�on disputes and, in

general, all ac�ons, including sanc�oning nature, in customs ma�ers.

Elabora�on of the answers to the different administra�ve acts that take place in the

sanc�oning administra�ve procedures before the DIAN and the Superintendence of

Corpora�ons in exchange ma�ers.

Judicial representa�on for the elabora�on and procura�on in the processes before

the conten�ous administra�ve jurisdic�on.

A�en�on in each of the judicial stages.

Execu�on of judgments in favor of the interests of our clients.


Accompaniment, advice and management in the channeling of foreign currency and their respec�ve registers, in accordance with the procedures established by the authori�es. Prepara�on and revision of the change declara�ons.

Foreign exchange diagnosis that includes request for account statements or foreign investment, review of documents in order to establish foreign exchange responsibili�es, review and analysis of the presented change statements, formula�on of ac�on plans and modifica�on or change of declara�ons, if it’s possible.

Assistance and advice in the handling of the compensa�on accounts in which the account registra�on is contemplated before the Exchange Sta�s�cs System (SEC) of the Colombian Central Bank, elabora�on or revision of the forms of movements, closing of the account and prepara�on and delivery of manuals for the management of the account and the SEC.

Resolu�on of inquiries regarding imports, exports, external indebtedness, interna�onal investments and compensa�on accounts.

Outsourcing of exchange processes for the fulfillment of obliga�ons before the Colombian Central Bank and other control en��es (presenta�on of exogenous exchange informa�on, presenta�on of forms of movements of compensa�on accounts, transmission of informa�on through the SEC).

Representa�on/advice in the sanc�oning processes advanced by the control en��es.

Audit and diagnosis of the exchange opera�ons processed by the company.

Design of exchange strategies.

JHR offers an integral por�olio of services with which professional and specialized advisory is provided in foreign exchange ma�ers, which allows iden�fying possible con�ngencies in rela�on to compliance with exchange obliga�ons and which facilitates the knowledge of the exchange regime.

Our exchange services por�olio includes:

Foreign Exchange Advisory

Customs advice

Our goal is to become a strategic ally for our clients in the decision-making process in customs ma�ers that allows the consolida�on of planning schemes or strategies to op�mize processes. Our services include:

Basic customs advice that contemplates the resolu�on of inquiries in rela�on

to the applica�on of customs regula�ons.

Customs Due Diligence.

Customs planning

Advice in free zones.

Advice in origin of goods.

Tax Outsourcing

The main objec�ve of our tax outsourcing services is to provide professional services that allow adequate and �mely compliance with tax obliga�ons in Colombia.

Through our Outsourcing service, we will seek to improve the tax management of our clients, strengthening the processes of formal compliance with tax obliga�ons, opera�onal strategies, through efficient tax management, preven�ng any type of fiscal con�ngency for the organiza�on with a�achment. to the current regula�ons.

Likewise, we will conduct the Company in the analysis and determina�on of the deferred tax.

•Prepara�on of tax returns.

Prepara�on of Withholding Cer�ficates.

RUT (unique tax number) update

Reconcilia�on of tax items

Permanent Update

Tax planning

Tax commi�ees

Review of the deferred tax determina�on

Transfer Pricing

The correct fixing of prices in transac�ons between companies allows the par�es to structure interna�onal movements in an efficient fiscal manner.

JIMÉNEZ, HIGUITA, RODRÍGUEZ & Asociados helps you to structure your transfer prices according to your needs and mi�ga�ng the risks that derive from them. Our transfer pricing service includes:

Ini�al diagnos�c.

Prepara�on of the transfer pricing study.

Prepara�on of informa�ve declara�ons and exogenous informa�on.

Consul�ng on transfer prices.

Structuring of APAS.

Interna�onal tax planning based on transfer prices.

Corporate Law

The area of corporate law provides advice in all ma�ers of corporate law and business from a prac�cal perspec�ve and added value for our customers. Within our por�olio of services, we find the following lines of business:

Contractual aspects of corporate restructuring processes, such as mergers, spin-offs, contribu�ons in commercial establishments, sale of commercial establishments, among others.Structuring of civil and commercial contracts.Crea�on of corpora�ons.Contribu�on opera�ons in kind (corporate and tax aspects).Foreign investment in Colombia.Special opera�ons (corporate and tax structuring for the purchase and sale of businesses underway in Colombia).

Managing Partner, Lawyer of the Universidad de Caldas, and specialist in tax law and commercial law from the Universidad de los Andes. Master of Law with emphasis in taxa�on from the Universidad Externado de Colombia. Julián has more than 25 years of experience in the tax area. He has been an advisor to important na�onal and interna�onal companies in various economic sectors.

Julián Jiménez MejíaManaging Partner

Jairo Alberto Higuita NaranjoPartner

Our Team

He worked in the Na�onal Tax and Customs Office- DIAN and in mul�na�onal firms such as PWC and KPMG, in the tax and legal services areas. He served as managing partner of the Tax and Legal Services Area of Crowe Horwath for 13 years.

Professor of the Universidad de los Andes, Javeriana and Externado de Colombia, lecturer of seminars organized by different ins�tu�ons of the country such as the Universidad Javeriana, ANDI, ANDESCO, FENALCO and invited lecturer by the University students' associa�on of the Andes-UNIANDINOS and the Chamber of Commerce of Bogotá. Member of the Colombian Ins�tute of Tax Law, of the Interna�onal Fiscal Associa�on - IFA and founder of STEP in Colombia. Likewise, he has wri�en several ar�cles for the tax magazine of Legis, and the magazine of the Colombian Ins�tute of Tax Law.

Partner, Lawyer of the Javeriana University, specialist in Tax Law of the Javeriana University, has more than 15 years of public and private experience in structuring tax planning figures, tax advice with impor-tant experience in capital market companies and financial

He worked as legal advisor of the Tax Audit Division of the Special Tax Administra�on of Large Taxpayers and served as manager and partner of the Division of Tax and Legal Services of Crowe Horwath for 15 years.

His experience is supported by the constant par�cipa�on in training and conferences on tax law. He is a member of the Colombian Ins�tute of Tax Law and IFA Chapter Colombia. Professor of tax law specializa�on and master of economic law at the Universidad Javeriana and of the Specializa�on in Interna�onal Tax Management. Write in the tax magazine of LEGIS.

Carlos Giovanni Rodríguez VásquezPartner

Bibiana Buitrago DuartePartner

Partner. Public Accountant of the Universidad Surcolombiana and lawyer of the Universidad Libre is a specialist in Tax Management and has more than 15 years of experience in the field of tax law as an official of the Na�onal Tax and Customs Office -DIAN and in advising companies from different sectors and importantly in the infrastructure, automo�ve and health sectors.

Former official of the Na�onal Tax and Customs Office -DIAN, of the Fund group of the Fiscaliza�on Division. Former editor of the Tax Unit of Legis Editores S.A. and deputy director of the Magazine Taxes of the same house, author of the Magne�c Media Book 2012, VAT Manual and billing for the years 2008 to 2016, withholding Manual 2008 to 2016, editor of the regime explained income, author of various ar�cles of the tax magazine and interna�onal accoun�ng and audi�ng journal. He served as senior manager of Crowe Horwath Co.

Professor of different Universi�es in Specializa�on and Masters, Universidad Surcolombiana, Universidad Externado, Universidad Central, Universidad Santo Tomas. He is a lecturer in different forums and seminars organized by AP LEGIS, Employees Fund of the DIAN, Na�onal Ins�tute of Public Accountants INCP, Na�onal Ins�tute of Tax Law ICDT.

Partner. Lawyer of the Universidad Externado de Colombia, specialist in tax law and corporate law of the Universidad Externado de Colombia and the Universidad Javeriana respec�vely, Master of Law with Emphasis in Taxa�on from the Universidad Externado de Colombia. Her work experience is more than 15 years in the public sector and in the private sector, in tax ma�ers in the areas of consul�ng, li�ga�on, transfer pricing, exchange and in par�cular in serving customers

belonging to the securi�es market, fiduciaries, non-profit en��es and service companies.

She worked as a lawyer for the Bogota Tax Office and advisor to the Na�onal Tax and Customs Office -DIAN. She par�cipated in legal reforms of the na�onal tax regula�ons, Law 788 of 2002 and Law 863 of 2003, in par�cular, in the modifica�ons and regula�on of the transfer pricing regime. She served as Manager of the Division of Tax and Legal Services of Crowe Horwath for 10 years.

Research member of the Fiscal Studies Center of the Fiscal Law Department of the Universidad Externado de Colombia. She has been a professor in undergraduate and postgraduate courses at the same University.

Daniel Felipe Ortegón SánchezDirector Associate

Jorge Alberto Benavides Romero Leader Associate

Leader Associate, Accountant of the Universidad Javeriana and specialist in corporate tax law of the Universidad Externado de Colombia. He has experience in local and interna�onal tax planning and advice, as well as in special structuring and due diligence projects, in various sectors of the economy, such as Oil & Gas, manufacturing and Telecommunica�ons, among others. He has more than 16 years of professional experience.

Prior to joining JHRCORP, his professional training took place in Deloi�e, where he developed his skills in tax ma�ers.

He has been a professor at the Universidad Javeriana for the Public Accoun�ng Career. Likewise, during his �me at Deloi�e, he ac�vely par�cipated as a lecturer in seminars for clients and staff of the Firm.

Director Associate in the areas of Tax Consultancy and Li�ga�on. Lawyer, specialist and Master in Tax Law from the Universidad Externado de Colombia. He has more than 10 years of experience in ma�ers of na�onal, territorial and parafiscal contribu�ons.

Legal ex-director in charge of the Legal Management Department of the DIAN. He was Advisor to the General Director of the DIAN and member of the dra�ing groups of laws 1607 of 2012, 1739 of 2014 and

1819 of 2016.

He served as delegate of Colombia in the Indirect Taxa�on Working Group of the Organiza�on for Economic Coopera�on and Development (OECD). He is a lecturer at the Universidad Externado de Colombia at the Enrique Low Murtra Seminar and the Expat Regime of the IFA.

Samuel Eduardo Tovar GarcíaSenior Associate

Andrés Pachón LunaLeader Associate

Leader Associate, Lawyer of the Universidad Externado de Colombia and specialist in tax law and corpora�ons of the Javeriana University. He has experience in local and interna�onal tax advice, as well as in local and interna�onal tax planning projects, in various sectors of the economy, such as infrastructure, stock market, and pharmaceu�cal. He has more than 7 years of professional experience.

Within his professional experience, his advisory and tax planning tasks stand out in several recognized firms in the market, such as KPMG, Godoy & Hoyos Abogados, and Crowe Horwath CO S.A.

He has been an assistant professor at the Universidad Javeriana, in undergraduate and graduate classes. And has par�cipated in publica�ons in specialized magazines on tax ma�ers, such as the tax magazine of LEGIS, and the tax law journal of the Universidad Externado de Colombia.

Senior Associate, Public Accountant of the Universidad Surcolombiana and specialist in Tax Management of the same University. Samuel is a specialist in Financial Administra�on from the Universidad EAN. He has a diploma in IFRS from the Universidad Surcolombiana - IFRS Master and a Cer�ficate in IFRS from ICAEW (Ins�tute of Chartered Accountants in England and Wales). He has over 10 years of experience

in the areas of taxa�on and audi�ng in companies of various sectors (industrial, commercial and services).

He worked with the fiscal review team of the Roa-Florhuila organiza�on, for more than 5 years. He served as the Na�onal Tax Coordinator of the Coomeva group. He worked as Senior and Manager of the Legal Services and Tax Division of Crowe Horwath CO S.A.

He is an undergraduate professor in the School of Public Accoun�ng at Universidad Santo Tomás. Lecturer at seminars of the Colombian Ins�tute of Tax Law and has been a trainer on various tax issues to clients of the firms with which he has been linked in a professional manner.

Carolina Mar�nez AlvaradoLeader Associate

Jairo Alberto Murcia DuqueLeader Associate

Leader Associate, Lawyer of the Universidad Externado de Colombia, specialist in tributary and customs law. Candidate to master’s in finan-cial, banking and securi�es law and currently pursuing a specializa�on in conten�ous administra�ve law at the Universidad Externado de Colombia. She has experience in tax and commercial advice in the public and private sector, with more than 7 years of experience.

Carolina also has experience in tax and commercial advice in the public and private sector. Former editor of the Tax Unit of Legis Editores SA, author of the Magne�c Media Book 2012, Manual of Reten�on in the Source 2013, editor of the Explained Income Regime, the Tax Procedure Regime and the Colombian Tax Regime for Sales and author of various ar�cles of the magazine taxes.

Teacher and Research Member of the Fiscal Studies Center of the Universidad Externado de Colombia. Professor at the same University and at the Universidad de la Sabana and lecturer in different courses and seminars.

Leader Associate, Public Accountant of the Universidad Central and specialist in tax law of the Universidad Javeriana. He currently works as an Associate of the firm, has over 9 years of experience, which has played in various sectors of the economy, working for various mul�na-�onals, in tax and accoun�ng issues (IFRS and USGAAP)

He worked in consul�ng firms such as Deloi�e, Crowe Horwath and Brigard & Urru�a, and has experience in mul�na�onals from various sectors of the economy.

Conferences of AP Legis, assistant in conferences for the ICDT and the INCP, addi�onally with academic expe-rience impar�ng diverse subjects in the Universidad Central.

Natalia Rojas GarcíaSenior Associate

Senior Associate, Economist of the Universidad Nacional de Colombia. Specialist in Financial Administra�on from Universidad de los Andes, she also studied a diploma course about Colombian Tax Regime at the Universi-dad Javeriana. She has par�cipated in interna�onal trainings of transfer pricing. He has more than 10 years of experience in transfer pricing, leading projects for na�onal companies and regional groups from different economic sectors, especially tex�les, hydrocarbons and infrastructure.

She has worked in companies such as CROWE HORWATH, GRANT THORNTON and KPMG, suppor�ng tax planning and financial valua�on projects.

She is a transfer pricing trainer for different companies in the country and has par�cipated as a transfer pricing instructor in seminars organized by different Colombian ins�tu�ons. Natalia is currently in charge of the interna�o-nal taxa�on module of the Universidad Santo Tomás – Bucaramanga in the Tax Management Specializa�on.

www.jhrcorp.co


Calle 93B # 12 - 18 - Piso 4+57 1 43 22 [email protected]

Bogotá D.C., Colombia

JIMÉNEZHIGUITA& a s o c i a d o sRODRÍGUEZ

www.jhrcorp.co


JIMÉNEZ HIGUITA RODRÍGUEZ - Contadores...Special works (tax diagnosis, training in tax ma ers, etc.). Local and Interna onal Tax Advice Planning strategies for income tax purposes.

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