Colombia: Main recurring corporate, tax and labor obligations - First Semester of 2025

We provide a comprehensive half-yearly summary reporting on recurring corporate, tax and labor law obligations:

I. Annual shareholders’ meeting
II. Obligation to appoint an auditor
III. Surveillance by the Superintendence of Superintendence of Companies
IV. Filing of Report 42 - Business Practices
V. Obligation to implement an AML risk self-monitoring and management system
VI. Adoption of transparency and business ethics programs
VII. Filing of Report 75 – AML Risk Self-Monitoring and Management System and Transparency
and Business Ethics (PTEE) Programs
VIII. Filing of Report 58 (AML and Transparency and Business Ethics Compliance Officers)
IX. Renewal of registration at the commercial registry
X. Renewal of registration on the Single Bidders Register
XI. Update of registration on the Colombian Tourism Register
XII. Registration of websites at the commercial registry
XIII. Filing of financial statements with the commercial registry
XIV. Submission of financial statements to the Superintendence of Companies
XV. Filing of foreign exchange information
XVI. Time limits for filling tax returns

1. Time limits for reporting and paying income and complementary taxes, and prepayments
2. Withholdings at source
3. Sales tax
4. Industry and trade tax (ICA) – Bogotá
5. Real estate tax
6. National tax on consumption, plastic bags and cannabis consumption
7. Tax on single-use plastics used for packaging, wrapping or packing
8. Tax on sugary drinks and ultraprocessed foods and/or foods with high levels of added sugar,
salt or saturated fats
9. Wealth tax

XVII. Update of information on the Colombian Database Register
XVIII. Employer’s obligations in the first semester of 2025