According to Decree 2201-2016, Colombia has introduced additional special self-withholdings which are applicable as of first January 2017. It will replace the CREE self-withholdings that were abrogated under the most recent tax reform. In article 2 of the Decree 2201-2016, depending on the main economic activity of the taxpayer the special self-withholding rates are 0.4%, 0.8% and 1.6% and as of 1 January 2017, the special self-withholdings have to be filed using the general withholdings return on a monthly basis.