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Branches of Foreign Companies

There are 7 main duties:

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Home Taxes Branches of Foreign Companies
1. Income Tax return

Branches of foreign companies must file the Income Tax Returns of 2020, considering the following deadlines:

1.1 Legal entities/corporations and other taxpayers

1.2 Large Taxpayers

 

2. Filing and Payment of Wealth Tax and normalization tax.

2.1 For fiscal year 2020 and 2021, the following will file wealth tax return, at a rate of 1% for each year:

2.2 Foreign companies and entities that (a) are not income taxpayer and (b) own wealth located in Colombia such as real estate properties, yachts, boats, artworks, planes or oil or mining rights, different than shares, receivables and/or portfolio investments

Check  here for filing deadlines of  wealth and “Normalization” Tax return

3. Annual return of assets owned located abroad.

Income taxpayers must file the annual return of assets owned located abroad.

Check deadlines for Annual return of assets owned located abroad:

3.1 Large Taxpayers

 3.2 Legal entities/corporations not Large Taxpayers

 

4. Transfer Pricing Returns

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 statement and the proof or transfer pricing.

Check here deadlines for Transfer pricing Informative Statement and Proof of transfer pricing.

5. Value Added Tax (IVA)

Individuals and companies or entities subject to Value Added Tax VAT must file the VAT returns bimonthly or triannual, depending on the annual income received by December 31, 2020.

Check deadlines for Value Added Tax Returns:

5.1 Bimonthly

5.2 Triannual

6. Withholding Tax return

Withholding agents of VAT and income tax, and designated self-withholders of Income Tax are required to submit and pay returns every month during 2021.

Check here for deadlines for withholding tax returns.

7. Exogenous Information

Taxpayers must provide DIAN (Colombian Tax Authority) with information about operations/transactions sustained with costumers or users.

Such information must be reported in 2021 by the following dates:

7.1 Large Taxpayers

7.2 Legal entities/corporations.

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Contact information Bogotá


Address: Calle 72 No 5-83 Piso 5
PBX: (+57 1) 326 42 70 – (+57 1) 606 97 00
Fax: (+57 1) 606 97 00
Email: [email protected]

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Contact information Bogotá


Address: Calle 72 No 5-83 Piso 5
PBX: (+57 1) 326 42 70 – (+57 1) 606 97 00
Fax: (+57 1) 606 97 00
Email: [email protected]

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