On 15 February 2023, the Colombian Ministry of Finance published Decree 0219 amending the deadlines for filing and payment of the tax return (declaration) in 2023 for specific taxpayers. Some of the key deadlines for companies depend on the last digits of the taxpayer’s tax number (NIT number). The Decree provides the following tax return and payment deadline:
- Entities that are classified as large taxpayers and are required to evaluate the income surtax, including financial institutions, insurance companies, and energy producers, are obligated to make two payments. The first payment must be made between 10 April and 21 April 2023, while the second payment must be made between 7 June and 22 June 2023.
- Entities that are not classified as large taxpayers and are required to evaluate the income surtax, including financial institutions, insurance companies, and energy producers, are obligated to make two payments. The first payment must be made between 10 April and 8 May 2023, while the second payment must be made between 7 July and 21 July 2023.
- Individuals are required to submit the net wealth tax return and make the initial payment between 9 May and 23 May 2023. The second payment must be made between 7 September and 20 September 2023.
- For the years 2022 and 2023, taxpayers are required to submit the tax return for single-use wrapping plastics between 19 February and 23 February 2024. Additionally, the bimonthly return for the tax on ultra-processed foods for the period of November-December 2023 must be filed between 10 January and 23 January 2024.
