Colombian Non-Profit Organizations
There are 8 main obligations:
Income taxpayers, that perform business activities with related parties located abroad, are subject to transfer pricing regime and must file the informative tax return and supporting documentation.
Check here deadlines for transfer pricing informative return and supporting documentation.
Withholding agents of VAT and income tax, and designated self-withholders of Income Tax are required to submit and pay returns every month during 2024.
Check here deadlines for withholding tax returns.
If you are a Non-Profit Organization -ESAL- or an Entity of the Cooperative Sector -ESCOOP-, you must update your Web Registry to continue in the Special Tax Regime, otherwise you will be a taxpayer of the Ordinary Regime for 2023.
Article 23 of Law 2277 of 2022 establishes that the update of the web registry must be done within the first six months every year.
Check deadlines to update the Web Registry.
If on the first of January, April, July and October of each year there have been changes in the information reported regarding the beneficial owners, these must be updated within the month following the respective cut-off, that is, on the following dates: