On 27 December 2018, the Colombian Tax Administration (DIAN) has published Decree No.2442 specifying the deadlines for filing and payment of the tax return (declaration) for 2019 and the deadline for transfer pricing documentation, including local/master file and CbC reports. Some of the key deadlines for companies that depend on the last digits of the taxpayer’s tax number (NIT).
For large taxpayers, the 1st tax payment deadline is between 8 February and 21 February 2019, the return and 2nd payment deadline is between 9 April and 25 April 2019, and the 3rd payment deadline is between 11 June and 25 June 2019. For other taxpayers, the return and initial payment deadline is between 9 April and 10 May 2019, and the second payment deadline is between 11 June and 25 June 2019.
The deadline for the return of foreign assets is for large taxpayers from April 9 to April 25, 2019 and for other taxpayers from April 9 to May 10, 2019. The deadline for informative transfer pricing returns and Local and Master files (if applicable) is 9 July to 22 July 2019. The deadline for CbC reports (if applicable) is 10 December to 23 December 2019.
