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 |
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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 |
Want to know more?
Carlos Andres Molano Camelo Managing Partner Colombia - Bogota
