If you are interested in learning more about any of the obligations, please contact the following email [email protected]
Companies and individuals must file the Income Tax Return for 2022, considering the following deadlines:
1.1. Legal entities and other taxpayers
2.1. For fiscal year 2023, the following individuals and companies will file wealth tax return:
2.1.1. Colombian tax resident individuals and unliquidated successions, considering their worldwide wealth.
2.1.2. Non-Colombian tax resident individuals, considering their wealth located in Colombia, owned directly or through a permanent establishment.
2.1.3. Non-Colombian tax resident unliquidated successions, considering their wealth located in Colombia.
2.1.4. Foreign companies and entities that (a) are not income taxpayer and (b) own wealth located in Colombia such as real estate properties, yachts, boats, artworks, planes or oil or mining rights, different to shares, receivables and/or portfolio investments.
The due dates to file and pay the net-wealth tax will be regulated by the Colombian Government.
Income taxpayers must file the annual return of assets owned abroad.
Check deadlines for Annual return of assets owned abroad:
3.2. Legal entities/corporations not Large Taxpayers
Income taxpayers, that perform business with related parties located abroad and within free trade zones, are subject to transfer pricing regime and must file the informative return and supporting documentation.
Check here deadlines for Transfer pricing Informative Statement and Proof of transfer pricing.
Individuals and companies or entities subject to Value Added Tax VAT must file the VAT returns bimonthly or triannual, depending on the annual income received by December 31, 2022.
Check deadlines for Value Added Tax Returns:
Withholding agents of VAT and income tax, and designated self-withholders of Income Tax are required to submit and pay returns every month during 2023.
Taxpayers must provide DIAN (Colombian Tax Authority) with information about operations/transactions sustained with costumers.
Such information must be reported in 2023 by the following dates:
The subjects obliged to file the beneficial owners report under Resolution 164 of 2021 will have to comply such obligation no later than July 31, 2023.