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 & Legal
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Tax Compliance 2025 Individuals
1. Electronic information 2025
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.
Law 2439 of 2024
Law 2439 of 2024: A Legal Commitment to Business Transformation in Colombia.
Corporate Compliance 2025
Annually, companies must comply with a series of corporate obligations to avoid potential sanctions and ensure the proper functioning of their operations.
Non-Profit Companies and Chambers of Commerce
The Superintendecia de Sociedades (Superintendence of Companies) issued External Circular 100-300000, modifying paragraphs 4.4 and 4.5 of Chapters X and XIII of the Basic Legal Circular, updating the guidelines on the Systems for Self-Control and Management of Money Laundering, Financing of Terrorism and Financing of the Proliferation of Weapons of Mass Destruction (hereinafter “SAGRILAFT”), as well...
Extension of Deadline for Accounting Records
On December 24, 2024, Panama’s General Directorate of Revenue (DGI), through Resolution No. 201-9360, announced an extension of the deadline for resident agents to file the accounting records affidavit for the fiscal years 2021, 2022, and 2023. The new deadline is March 31, 2025.
Tax Compliance 2025
By year 2025, individuals and legal entities must comply with its formal and substantial duties to the national taxes triggered.
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.
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.