Our publications

In this section you will find publications of technical and local normative updates as well as brochures, books and other documents published by Forvis Mazars Global.

Group publications

Regulatory Decrees and Provisions for 2025

As usual with the beginning of a new taxable year, the National Government and the different territorial entities make adjustments in the tax regulations.

Tax Compliance 2025 Individuals

1. Electronic information 2025

Criteria for Admitting Witness Testimony

Article 168 of the General Code of Procedure (CGP) states that the judge must reject evidence that is illegal, irrelevant, inadmissible, or useless. In particular, witness testimony must strictly meet these criteria to be accepted as valid evidence. This has been recently reaffirmed by the Supreme Court of Justice.

Resolution 000188 of 2024

The Tax Authority (DIAN) has updated the rules for reporting exogenous tax information through Resolution 000188 of October 30, 2024, partially modifying Resolution 000162 of 2023.

What Does It Mean to Be a Certified B Corporation?

By Lina Toro Senior Manager, Tax & Legal at Forvis Marzars Colombia

Protect Your Privacy

When we talk about personal data, we refer to any information linked to or that can be associated with one or more identified or identifiable natural persons. This includes, but is not limited to, data such as names, addresses, identification numbers, and any other information that can identify a natural person.

The Pension Reform and its procedural defects

The magistrate of the Constitutional Court, Jorge Enrique Ibáñez Najar, presented a paper in which he proposes to declare the pension reform approved by Congress unconstitutional, pointing out procedural flaws in its legislative process.

FCPA Suspension by the United States Government

In recent days, the measures taken by the United States government to suspend investigations and enforcement actions under the Foreign Corrupt Practices Act (FCPA) for a term of 180 days.

Decree 214 of February, 2025

Decree 214 of February 27, 2025 – By which the thresholds established in Decree 2218 of 2017 for imports of fibers, yarns, fabrics, garments, and footwear are modified

Customs and Foreign Trade

Content of Customs and Foreign Trade

Suspension of BOI Requirements

As announced on March 3, the United States Department of the Treasury decided to stop requiring U.S. companies to submit Beneficial Ownership Information (BOI). As a result, this measure eliminates the obligation for many small businesses and focuses only on foreign entities, raising concerns about its impact on corporate transparency and the fight against illicit activities.

Decree 175 of 2025

Through Decree 175 of 2025, the National Government has implemented several important tax measures, including the reactivation of the national stamp tax, the introduction of a new temporary tax for the coal and oil extractive industries, and the application of a 19% VAT to online gambling and betting games operated exclusively via the internet.

The Stamp Tax

The Stamp Tax has been subject to various modifications over the years. Recently, its rate was increased from 0% to 1% through Decree 175 of 2025, issued due to the state of internal disturbance declared by Decree 062 of 2025.

Business Revolution in Colombia

On December 5, 2024, the Superintendency of Industry and Commerce made history in Colombia by issuing Resolution 76809, approving the country's first Binding Corporate Regulations.

Trade challenges on 2025

In light of the recent tariff increases announced by the President of the United States and other countries, as well as the potential for retaliatory measures, Forvis Mazars is launching this foreign trade microsite. This microsite will provide updated tariff information by country and/or region, offering clients the latest insights to support informed decision-making.

Fiduciary responsibility

What you need to know

Changes Introduced by the Pension Reform

(Act 2381 of 2024)

Resolution 532 of 2024

Resolution 532 of 2024, issued by the Special Administrative Unit for Pension Management and Parafiscal Contributions of the Social Protection (UGPP) in Colombia

Intervention for SARLAFT Failures

The Superintendencia de la Economía Solidaria (Superintendence of Solidarity Economy) of Colombia has taken immediate possession of the assets, liabilities, and businesses of an important multi-active cooperative for integral development, according to resolution 2024100008375 dated December 17, 2024.

Governace, Compliance and Risk Management

Content of Governace, Compliance and Risk Management

Publications of the most relevant regulatory changes, resolutions and judgments during the year in relation to tax, corporate, labor, transfer pricing and intellectual property issues.