Decree 926 - Regulation of the national carbon tax and carbon neutral certification

Decree 926 modifies Decree 1625 of 2016 and Decree 1076 of 2015 to regulate paragraph 3 of article 221 and paragraph 2 of article 222 of Law 1819 of 2016, establishing the procedure for taxable persons to certify being carbon neutral and obtain the non-causation of the national carbon tax. The decree defines the requirements for the verification declaration and voluntary cancellation support of GHG emission reductions or removals that demonstrate the neutralization of emissions associated with fuel use. Additionally, it establishes the characteristics that GHG emission reductions and removals must meet to be eligible for carbon-neutral certification, including their origin from mitigation initiatives developed in national territory and their verification by accredited bodies.