Resolution 000188 of 2024: Key Changes in Tax Reporting Obligations in Colombia

This regulation introduces new obligated subjects, adjusts forms and deadlines, and expands the data to be reported, with effects mainly starting from the taxable year 2025. Below, we detail the most relevant changes by article, designed to facilitate compliance and improve tax control.

Article 1: New Obligated to report.

• Clarification on withholding agents: It is specified that individuals, legal entities, and public or private entities that perform withholdings or self-withholdings (income, VAT, or stamp) must report, adjusting numeral 6 for greater clarity.
• Included partners and shareholders: Numeral 19 is added, obligating partners, shareholders, or similar to report transfers of shares or participations not listed on the stock exchange (if they exceed 5,000 Tax Value Unit “TVU” annually) when they do not inform their company.
• Specific public entities: Numeral 20 incorporates ministries (Science, Culture, Labor) and environmental authorities (ANLA, Autonomous Corporations) that issue certifications for tax benefits as new obligated subjects

Article 2: Identification of Sellers in Card Payments

• Rule for "unknown seller": Paragraph 3 is added to Article 6, establishing that if the seller cannot be identified in card transactions (credit/debit), document type 43, number 888888888, and "unknown seller" as the business name will be used.

Article 3: More Detail on Payments and Withholdings

• Expansion of concepts: From 2025, items 61-63 (Article 20) include reports of purchases, donations, or transfers of participations/contributions not listed on the stock exchange (Opinions 5089-5091).
• New reports: Item 80 (Financial Transactions Tax - GMF, Opinion 5101) and item 81 (non-refundable educational support with public funds, opinion 5102, for entities like Colfuturo) are added.
• Specific instruction: Paragraph 16 details how to report the GMF (deductible or not), including the NIT and business name of the withholding agent, mandatory for all taxpayers.

Article 4: Income from Sale of Participations or Contributions

• Adjustment in income: From 2025, Opinions 4020 and 4021 (Article 22) are updated to include income from sales of participations or contributions not listed on the stock exchange, classified as income or capital gain, including titles by transfer or donation.

Article 5: VAT Exclusion in Public Works

• New report: Item 61 is added to Article 36, requiring from 2025 the report of VAT exclusion in public works contracts with territorial entities (Opinion 9073, Law 21/1992).

Article 6: Correction of Tax Discounts

• Normative correction: Item 4 (Article 39) adjusts the reference to Law 2277/2022 for the discount on investments in research (Opinion 8317).
• Precise description: Item 9 corrects the discount for donations to the victim reparation fund (concept 8322), eliminating an erroneous reference to Coldeportes.

Article 7: New Discounts and Reports

• GMF discount: Item 17 (Opinion 8339) is added for the GMF discount in the SIMPLE regime (art. 912 / Colombian Tax Code “C.T.C.”).
• Specific donations: Item 25 (Opinion 8340) incorporates, from 2025, the discount for donations to food banks or entities of the special regime (Law 2380/2024).
• Guide for SIMPLE: Paragraph 2 obliges SIMPLE taxpayers to report certain discounts (8328, 8329, 8339) to certifying entities, such as pension administrators.

Article 8: Educational Support

• Report from 2025: Paragraph 7 (Article 51) indicates that non-refundable educational support with public funds is reported on form 2276 (by employers) or in 5247 (Opinion 5102, by third parties).

Article 9: Adjustment in Municipal Reports

• Income limit: Article 55 is modified so that municipalities report omissions or sanctions of taxpayers with incomes below 100,000 TVU, aligning with ruling C-540/2023.

Article 10: New Deadlines in Business Days

• Updated deadlines: Article 65 changes the delivery deadlines to business days (large taxpayers: April-May; legal entities/individuals: May-June), with specific dates according to the NIT. New reports (e.g., items 80-81) apply from 2025.

Article 11: Technical Improvements in Forms

• Technical adjustments: Specifications in existing forms (1023, 1026, 1010, 1005, 1035, 1032, 2683, 2575) are corrected for greater precision in fields and data.

Article 12: New Reporting Forms

• 13 additional forms: From 2025, forms such as 2820 (transfer of participations), 2825 (cinematographic donations), or 2840 (first employment) are incorporated, detailed in annexes 57-69, for more specific reports.

Article 13: Detail in Transfers

• Mandatory report: Article 73 requires legal entities to report transfers of non-listed participations/contributions (form 2820, 23 data points). If the transferor does not inform, it will be done on form 2833, with deadlines until February of the following year.

Article 14: Benefits of Non-Taxpayer Entities

• Annual execution: Article 74 obliges non-taxpayer entities (e.g., unions, churches) with incomes exceeding 20,000 TVU to report the allocation of surpluses on form 2835.

Article 15: Long-Term Execution

• Multi-year report: From 2025, Article 75 requires reporting the execution of surpluses over more than one year by the same entities, using form 2834.

Article 16: Environmental Investments

• Environmental certifications: Article 76 will require ANLA and environmental authorities to report investments with income tax discounts (art. 255 C.T.C.) on form 2826, starting from 2025.

Article 17: Scientific Projects (Non-Constitutive Income)

• Ministerial report: Article 77 will require the Ministry of Science to report resolutions on non-constitutive income from scientific projects (art. 57-2, inc. 1 C.T.C.) on form 2823.

Article 18: Scientific Remunerations

• Personal income: Article 78 will require reporting non-constitutive remunerations to individuals on scientific projects (art. 57-2, inc. 2 C.T.C.) on form 2824.

Article 19: Research Discount

• Deductible investments: Article 79 will require reporting discounts for investments in research (art. 256, inc. 1 C.T.C.) on form 2827.

Article 20: Tax Credit for MSMEs

• Business benefit: Article 80 will require reporting tax credits for research investments by SMEs or large companies (art. 256-1, inc. 1 C.T.C.) on form 2828.

Article 21: Credit for Doctors

• Specialized remunerations: Article 81 will require reporting tax credits for payments to doctors in innovation projects (art. 256-1, inc. 2 C.T.C.) on form 2829.

Article 22: Cinematographic Donations

• Quarterly report: From 2026, Article 82 will oblige the Ministry of Culture to report certificates of investment/cinematographic donation (art. 195, Law 1607/2012) on form 2825, every quarter.

Article 23: Employment Certifications

• First employment and older adults: Article 83 will require the Ministry of Labor to report certifications of first employment (art. 108-5 C.T.C.) and, optionally, hiring of older adults, on form 2840.

Article 24: Common Utility Projects

• International funds: From 2025, Article 84 will require reporting payments in common utility projects certified by APC-Colombia (art. 96, Law 788/2002) on form 2839.

Article 27: Effective Date

• Entry into force: Effective from October 31, 2024, with most new reports applicable from 2025.

What Does This Mean for You?

These adjustments aim to optimize tax reporting and ensure greater accuracy in the information presented to DIAN. We invite you to review the new requirements and forms to ensure smooth compliance.

At Forvis Mazars, we are at your disposal to support you in this process.

Contact us for more information or assistance.