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Branches of foreign companies must file the Income Tax Returns of 2021, considering the following deadlines:
1.1. Legal entities and other taxpayers
Branches that omitted assets or registered non-existent liabilities in their income tax return as of January 1st, 2022 must file the normalization tax return paying a tax at a 17% rate.
Check here for filing deadlines of “Normalization” Tax return.
Income taxpayers must file the annual return of assets owned located abroad.
Check deadlines for Annual return of assets owned located abroad:
Income taxpayers that perform business activities with related parties located abroad and within custom zones, are subject to transfer pricing regime and must file the informative return and supporting documentation.
Check here deadlines for Transfer pricing Informative Statement and Proof of transfer pricing.
Entities subject to Value Added Tax VAT must file the VAT returns bimonthly or triannual, depending on the gross income received in 2021.
Check deadlines for Value Added Tax Returns:
Withholding agents of VAT, income tax, and designated self-withholders of Income Tax are required to submit and pay withholdings and self-withholdings every month during 2022.
Taxpayers must provide DIAN (Colombian Tax Authority) with information about operations/transactions sustained with costumers or users. Such information must be reported in 2022 by the following dates:
Branches of Foreign Companies must file the information related to their final beneficiaries no later than September 30th, 2022.