Guía para la elaboración de las declaraciones del régimen cambiario, organismos de control y cambio en Colombia aplicados a la balanza cambiaria

Abstract

The purpose of this paper is to analyze the evolution of Colombia's exchange rate regime , studying how each of the entities that operate in the foreign exchange balance have adopted the respective changes that are taking place due to changes or additions to the various laws and reforms that regulate the exchange rate regime. A historical study of each of the rules that relate directly to this regime by analyzing their current legal status regulation and inspection bodies responsible for carrying out the inspection of foreign trade was made. Within the framework of study difficulties in understanding the statements of change and their respective instructions and disregard of the sanctions regime devoted to the breach of foreign exchange transactions they were discovered.