Tax Compliance 2023

By year 2023, individuals and legal entities must comply with the formal and substantial duty related to the taxes incurred, therefore, we detail the dates for the tax return and payment of the main taxes.

 

  • Corporate Income Tax

First installment

Last

digits

Due date

1    -   5

Apr. 10, 2023

6   -    10

Apr. 11, 2023

11   -    15

Apr. 12, 2023

16   -    20

Apr. 13, 2023

21   -   25

Apr. 14, 2023

26   -   30

Apr. 17, 2023

31   -   35

Apr. 18, 2023

36   -   40

Apr. 19, 2023

41   -   45

Apr. 20, 2023

46   -   50

Apr. 21, 2023

51   -   55

Apr. 24, 2023

56   -   60

Apr. 25, 2023

61   -   65

Apr. 26, 2023

66   -   70

Apr. 27, 2023

71   -   75

Apr. 28, 2023

76   -   80

May. 2, 2023

81   -   85

May. 3, 2023

86   -   90

May. 4, 2023

91   -   95

 May. 5, 2023

96   -   00

May. 8, 2023

Second installment

Last digit

Due date

1

Jul. 7, 2023

2

Jul. 10, 2023

3

Jul. 11, 2023

4

Jul. 12, 2023

5

Jul. 13, 2023

6

Jul. 14, 2023

7

Jul. 17, 2023

8

Jul. 18, 2023

9

Jul. 19, 2023

0

Jul. 21, 2023

  • Income Tax - Major Taxpayers.

First installment        

Second installment

Third installment

Last

digit

Due date

Last

digit

Due date

Last

digit

Due date

1

Feb. 7, 2023

1

Apr. 10, 2023

1

Jun. 7, 2023

2

Feb. 8, 2023

2

Apr. 11, 2023

2

Jun. 8, 2023

3

Feb. 9, 2023

3

Apr. 12, 2023

3

Jun. 9, 2023

4

Feb. 10, 2023

4

Apr. 13, 2023

4

Jun. 13, 2023

5

Feb. 13, 2023

5

Apr. 14, 2023

5

Jun. 14, 2023

6

Feb. 14, 2023

6

Apr. 17, 2023

6

Jun. 15, 2023

7

Feb. 15, 2023

7

Apr. 18, 2023

7

Jun. 16, 2023

8

Feb. 16, 2023

8

Apr. 19, 2023

8

Jun. 20, 2023

9

Feb. 17, 2023

9

Apr. 20, 2023

9

Jun. 21, 2023

0

Feb. 20, 2023

0

Apr. 21, 2023

0

Jun. 22, 2023

  • Income tax for individuals.

Last

digits

Due date

Last

digits

Due date

1 - 2

Aug. 9, 2023

51 - 52

Sep. 14, 2023

3 - 4

Aug. 10, 2023

53 - 54

Sep. 15, 2023

5 - 6

Aug. 11, 2023

55 - 56

Sep. 18, 2023

7 - 8

Aug. 14, 2023

57 - 58

Sep. 19, 2023

9 - 10

Aug. 15, 2023

59 - 60

Sep. 20, 2023

11 - 12

Aug. 16, 2023

61 - 62

Sep. 21, 2023

13 - 14

Aug. 17, 2023

63 - 64

Sep. 22, 2023

15 - 16

Aug. 18, 2023

65 - 66

Sep. 25, 2023

17 - 18

Aug. 22, 2023

67 - 68

Sep. 26, 2023

19 - 20

Aug. 23, 2023

69 - 70

Sep. 27, 2023

21 - 22

Aug. 24, 2023

71 - 72

Sep. 28, 2023

23 - 24

Aug. 25, 2023

73 - 74

Sep. 29, 2023

25 - 26

Aug. 28, 2023

75 - 76

Oct. 2, 2023

27 - 28

Aug. 29, 2023

77 - 78

Oct. 3, 2023

29 - 30

Aug. 30, 2023

79 - 80

Oct. 4, 2023

31 - 32

Aug. 31, 2023

81 - 82

Oct. 5, 2023

33 - 34

Sep. 1, 2023

83 - 84

Oct. 6, 2023

35 - 36

Sep. 4, 2023

85 - 86

Oct. 9, 2023

37 - 38

Sep. 5, 2023

87 - 88

Oct. 10, 2023

39 - 40

Sep. 6, 2023

89 - 90

Oct. 11, 2023

41 - 42

Sep. 7, 2023

91 - 92

Oct. 12, 2023

43 - 44

Sep. 8, 2023

93 - 94

Oct. 13, 2023

45 - 46

  Sep. 11, 2023

95 - 96

Oct. 17, 2023

47 - 48

  Sep. 12, 2023

97 - 98

Oct. 18, 2023

49 - 50

  Sep. 13, 2023

99 - 00

Oct. 19, 2023

 

  • Deadline for taxpayers obliged to pay the surcharge of the financial sector or energy generation to file and pay the tax return.

First installment (50%)

Second installment (50%)

Last

Digit

Due Date

Last

Digit

Due Date

 

1

Apr. 10, 2023

1

Jun. 7, 2023

 

2

Apr. 11, 2023

2

Jun. 8, 2023

 

3

Apr. 12, 2023

3

Jun. 9, 2023

 

4

Apr. 13, 2023

4

Jun. 13, 2023

 

5

Apr. 14, 2023

5

Jun. 14, 2023

 

6

Apr. 17, 2023

6

Jun. 15, 2023

 

7

Apr. 18, 2023

7

Jun. 16, 2023

 

8

Apr. 19, 2023

8

Jun. 20, 2023

 

9

Apr. 20, 2023

9

Jun. 21, 2023

 

0

Apr. 21, 2023

0

Jun. 22, 2023

 

 

  • Deadline for filing the Wealth Tax return.

First installment (50%)

Second installment (50%)

Last digit

Due date

Last digit

Due date

1

May. 9, 2023

1

Sep. 7, 2023

2

May. 10, 2023

2

Sep. 8, 2023

3

May. 11, 2023

3

Sep. 11, 2023

4

May. 12, 2023

4

Sep. 12, 2023

5

May. 15, 2023

5

Sep. 13, 2023

6

May. 16, 2023

6

Sep. 14, 2023

7

May. 17, 2023

7

Sep. 15, 2023

8

May. 18, 2023

8

Sep. 18, 2023

9

May. 19, 2023

9

Sep. 19, 2023

0

May. 23, 2023

0

Sep. 20, 2023

 

  • Simple Taxation Regime – SIMPLE

Last

digit

Due date

1

Apr. 10, 2023

2

Apr. 11, 2023

3

Apr. 12, 2023

4

Apr. 13, 2023

5

Apr. 14, 2023

6

Apr. 17, 2023

7

Apr. 18, 2023

8

Apr. 19, 2023

9

Apr. 20, 2023

0

Apr. 21, 2023

  • Value Added Tax - VAT annual return for SIMPLE regime taxpayers.

Last

digits

Due date

    1    -    2

Feb. 20, 2023

    3   -     4

Feb. 21, 2023

    5   -     6

Feb. 22, 2023

    7   -    8

Feb. 23, 2023

    9   -    0

Feb. 24, 2023

 

  • Value Added Tax - VAT bimonthly return.

Jan - Feb

Mar - Apr

Last digit

Due date

Last digit

Due date

1

Mar. 7, 2023

1

May. 9, 2023

2

Mar. 8, 2023

2

May. 10, 2023

3

Mar. 9, 2023

3

May. 11, 2023

4

Mar. 10, 2023

4

May. 12, 2023

5

Mar. 13, 2023

5

May. 15, 2023

6

 Mar. 14, 2023

6

May. 16, 2023

7

Mar. 15, 2023

7

May. 17, 2023

8

Mar. 16, 2023

8

May. 18, 2023

9

Mar. 17, 2023

9

May. 19, 2023

0

Mar. 21, 2023

0

May. 23, 2023

 

May - Jun

Jul - Aug

Last digit

Due date

Last digit

Due date

1

Jul. 7, 2023

1

Sep. 7, 2023

2

Jul. 10, 2023

2

Sep. 8, 2023

3

Jul. 11, 2023

3

Sep. 11, 2023

4

Jul. 12, 2023

4

Sep. 12, 2023

5

Jul. 13, 2023

5

Sep. 13, 2023

6

Jul. 14, 2023

6

Sep. 14, 2023

7

Jul. 17, 2023

7

Sep. 15, 2023

8

 Jul. 18, 2023

8

Sep. 18, 2023

9

Jul. 19, 2023

9

Sep. 19, 2023

0

Jul. 21, 2023

0

Sep. 20, 2023

 

Sep - Oct

Nov - Dec

Last digit

Due date

Last digit

Due date

1

Nov. 8, 2023

1

Jan. 10, 2024

2

Nov. 9, 2023

2

Jan. 11, 2024

3

Nov. 10, 2023

3

Jan. 12, 2024

4

Nov. 14, 2023

4

Jan. 15, 2024

5

Nov. 15, 2023

5

Jan. 16, 2024

6

Nov. 16, 2023

6

Jan. 17, 2024

7

Nov. 17, 2023

7

Jan. 18, 2024

8

Nov. 20, 2023

8

Jan. 19, 2024

9

Nov. 21, 2023

9

Jan. 22, 2024

0

Nov. 22, 2023

0

Jan. 23, 2024

 

  • Value Added Tax - VAT four-monthly return.

Jan - Apr

May - Aug

Last digit

Due date

Last digit

Due date

1

May. 9, de 2023

1

Sep. 7, 2023

2

May. 10, de 2023

2

Sep. 8, 2023

3

May. 11, de 2023

3

Sep. 11, 2023

4

May. 12, de 2023

4

Sep. 12, 2023

5

May. 15, de 2023

5

Sep. 13, 2023

6

May. 16, de 2023

6

Sep. 14, 2023

7

May. 17, de 2023

7

Sep. 15, 2023

8

May. 18, de 2023

8

Sep. 18, 2023

9

May. 19, de 2023

9

Sep. 19, 2023

0

May. 23, de 2023

0

Sep. 20, 2023

 

Sep - Dec

Last digit

Due date

1

Jan. 10, 2024

2

Jan. 11, 2024

3

Jan. 12, 2024

4

Jan. 15, 2024

5

Jan. 16, 2024

6

Jan. 17, 2024

7

Jan. 18, 2024

8

Jan. 19, 2024

9

Jan. 22, 2024

0

Jan. 23 2024

 

  • Withholding Tax - Monthly Return

Last digit

Month

Due date

1

2

3

4

5

6

7

8

9

0

Jan

Feb

7

8

9

10

13

14

15

16

17

20

Feb

Mar

7

8

9

10

13

14

15

16

17

21

Mar

Apr

10

11

12

13

14

17

18

19

20

21

Apr

May

9

10

11

12

15

16

17

18

19

23

May

Jun

7

8

9

13

14

15

16

20

21

22

Jun

Jul

7

10

11

12

13

14

17

18

19

21

Jul

Aug

9

10

11

14

15

16

17

18

22

23

Aug

Sep

7

8

11

12

13

14

15

18

19

20

Sep

Oct

10

11

12

13

17

18

19

20

23

24

Oct

Nov

8

9

10

14

15

16

17

20

21

22

Nov

Dec

11

12

13

14

15

18

19

20

21

22

Dec

Jan, 2024

10

11

12

15

16

17

18

19

22

23

  • Deadline for updating and submitting the economic report of the Special Tax Regime

Due date

 Jun. 30 2023

 

  • Tax on ultra-processed and sugar-sweetened beverages and ultra-processed food products

Last digit

Due date

1

Jan. 10, 2024

2

Jan. 11, 2024

3

Jan. 12, 2024

4

Jan. 15, 2024

5

Jan. 16, 2024

6

Jan. 17, 2024

7

Jan. 18, 2024

8

Jan. 19, 2024

9

Jan. 22, 2024

0

Jan. 23, 2024

 

  • Tax on single-use plastic products

Last digits

Due date

1    -    2

Feb. 19, 2023

3   -     4

Feb. 20, 2023

5   -     6

Feb. 21, 2023

7   -    8

Feb. 22, 2023

9   -    0

Feb. 23, 2023

  • Transfer pricing

Informative Return

Master Report

Last digit

Due date

Last digit

Due date

1

Sep. 7, 2023

1

Dec. 11, 2023

2

Sep. 8, 2023

2

Dec. 12, 2023

3

Sep. 11, 2023

3

Dec. 13, 2023

4

Sep. 12, 2023

4

Dec. 14, 2023

5

Sep. 13, 2023

5

Dec. 15, 2023

6

Sep. 14, 2023

6

Dec. 18, 2023

7

Sep. 15, 2023

7

Dec. 19, 2023

8

Sep. 18, 2023

8

Dec. 20, 2023

9

Sep. 19, 2023

9

Dec. 21, 2023

0

Sep. 20, 2023

0

Dec. 22, 2023

 

Supporting documentation local report

Last digit

Due date

1

Sep. 7, 2023

2

Sep. 8, 2023

3

Sep. 11, 2023

4

Sep. 12, 2023

5

Sep. 13, 2023

6

Sep. 14, 2023

7

Sep. 15, 2023

8

Sep. 18, 2023

9

Sep. 19, 2023

0

Sep. 20, 2023

Country-by-country report

Last digits

Due date

1 - 2

Dec. 11, 2023

3 - 4

Dec. 12, 2023

5 - 6

Dec. 13, 2023

7 - 8

Dec. 14, 2023

9 - 0

Dec. 15, 2023

Municipal taxes:

Bogota

  • Industry And Trade Tax - ITT

Bogotá - Industry and Trade Tax

Bimonthly Return

Due date

Jan - Feb

 Apr. 14, 2023

Mar - Apr

Jun. 16, 2023

May - Jun

Aug. 18, 2023

Jul - Aug

Oct. 20, 2023

Sep - Oct

Dec. 15, 2023

Nov - Dec

Feb. 16, 2024

Bogotá – ITT Withholding Tax

Bimonthly Return

Due date

Jan - Feb

Mar. 17, 2023

Mar - Apr

May. 19, 2023

May - Jun

Jul. 21, 2023

Jul - Aug

Sep. 15, 2023

Sep - Oct

Nov. 17, 2023

Nov - Dec

Jan. 19, 2024

 

  • Property Tax

Bogotá – Property Tax

Discounted payment

Payment without discount

Alternative payment by installments

May 12, 2023

Jul 14, 2023

Quota 1 - Jun. 9, 2023

Quota 2 - Aug. 4, 2023

Quota 3 - Oct. 6, 2023

Quota 4 - Dec. 1, 2023

Medellin

  • Industry and Trade Tax

Medellin - Industry and Trade Tax

Last digit

Due date

0

Apr. 17, 2023

9

Apr. 18, 2023

8

Apr. 19, 2023

7

Apr. 20, 2023

6

Apr. 21, 2023

5

Apr. 24, 2023

4

Apr. 25, 2023

3

Apr. 26, 2023

2

Apr. 27, 2023

1

Apr. 28, 2023

ITT Withholding Tax

Last digits

1 - 2

3 - 4

5 - 6

7 - 8

9 - 0

Bimonth

1

Mar. 21, 2023

Mar. 22, 2023

Mar. 23, 2023

Mar. 24, 2023

Mar. 27, 2023

Bimonth 2

May. 23, 2023

May. 24, 2023

May. 25, 2023

May. 26, 2023

May. 27, 2023

Bimonth 3

Jul. 24, 2023

Jul. 25, 2023

Jul. 26, 2023

Jul. 27, 2023

Jul. 28, 2023

Bimonth 4

Sep. 25, 2023

Sep. 26, 2023

Sep. 27, 2023

Sep. 28, 2023

Sep. 29, 2023

Bimonth 5

Nov. 20, 2023

Nov. 21, 2023

Nov. 22, 2023

Nov. 23, 2023

Nov. 24, 2023

Bimonth 6

Jan. 22, 2024

Jan. 23, 2024

Jan. 24, 2024

Jan. 25, 2024

Jan. 26, 2024

  • Property Tax

Medellín - Property Tax

Quarter 1

Mar. 29, 2023

Quarter 2

Jun. 28, 2023

Quarter 3

Sep. 28, 2023

Quarter 4

Dec. 27, 2023

Cali

  • Industry and Trade Tax

CALI - Industry and Trade Tax

Income of UVT

Last digits

1 - 2

3 - 4

5 - 6

7 - 8

9 - 0

Higher or equal to 131.952 UVT

Mar

Mar. 13, 2023

Mar. 14, 2023

Mar. 15, 2023

Mar. 16, 2023

Mar. 17, 2023

From 32.998 to 132.952

Apr

Apr. 17 2023

Apr. 18, 2023

Apr. 19, 2023

Apr. 20, 2023

Apr. 21, 2023

Less than 32.998

May

May. 15, 2023

May. 16, 2023

May. 17, 2023

May. 18, 2023

May. 19, 2023

CALI – ITT Withholding Tax

Last digits

1 - 2

3 - 4

5 - 6

7 - 8

9 - 0

Jan - Feb

Mar. 27, 2023

Mar. 28, 2023

Mar. 29, 2023

Mar. 30, 2023

Mar. 31, 2023

Mar - Apr

May. 23, 2023

May. 24, 2023

May. 25, 2023

May. 26, 2023

May. 29, 2023

May - Jun

Jul. 24, 2023

Jul. 25, 2023

Jul. 26, 2023

Jul. 27, 2023

Jul. 28, 2023

Jul - Aug

Sep. 25, 2023

Sep. 26, 2023

Sep. 27, 2023

Sep. 28, 2023

Sep. 29, 2023

Sep - Oct

Nov. 24, 2023

Nov. 21, 2023

 Nov. 22, 2023

Nov. 23, 2023

Nov. 24, 2023

Nov - Dec

Jan. 22, 2024

Jan. 23, 2024

Jan. 24, 2024

Jan. 25 2024

Jan. 26,2024

  • Property Tax

CALI - Property Tax

Discounted payment up to Apr. 30, 2023

No discounts and no interest Sep. 30, 2023

Interest payment from Oct 1, 2023

Document

Boletín-Tax-Compliance-2023-ING.pdf

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