Reminders
If you are interested in learning more about any of the obligations, please contact the following email [email protected]
Local Non-Profit Organizations
There are 8 main duties:
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Local Non-profit organizations must file the Income Tax Returns for 2022, considering the following deadlines:
Income taxpayers must file the annual return of assets owned abroad.
Check deadlines for Annual return of assets owned abroad:
Income taxpayers, that perform business activities with related parties located abroad, are subject to transfer pricing regime and must file the informative tax return and supporting documentation.
Check here deadlines for transfer pricing informative return and supporting documentation.
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 as of 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 or users.
Such information must be reported in 2023 by the following dates:
If you are a Non-Profit Organization -ESAL- or an Entity of the Cooperative Sector -ESCOOP-, you must update your Web Registry to continue in the Special Tax Regime, otherwise you will be a taxpayer of the Ordinary Regime for 2023.
Paragraph 3 of Article 364-5 of the National Tax Code establishes that the update of the web registry must be done within the first three months of every year.
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.
