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The new Bill 409 of 2025, filed last March 25 in the Senate, aims to “guarantee the dignification and protection of labor rights”, covering essential aspects related to mandatory rest days, holidays and night work, among other modifications.
On March 14, 2025, the Superintendence of Companies (SuperSociedades) issued Circular 100-000002, introducing significant changes in the presentation of non-financial reports. These reports are essential for the SuperSociedades, in its role of inspection, control, and supervision, to understand the legal, accounting, economic, and administrative situation of the companies under its oversight.
ISO 37001, the international standard for the Anti-Bribery Management System, which sets out the requirements and provides guidance for implementing, maintaining, and improving the anti-bribery management system, helping organizations prevent, detect, and respond to bribery, as well as comply with laws and voluntary commitments related to the fight against corruption, was updated in February 2025.
The government of Panama has established a new "Humanitarian Security Protection Permit," aimed at irregular migrants who have been in the country for less than a year. This permit, created by Executive Decree No. 6 of March 11, 2025, and published in the Official Gazette on March 14, allows beneficiaries to obtain residence and work authorization for two years, with the option to extend up to eight...
As usual with the beginning of a new taxable year, the National Government and the different territorial entities make adjustments in the tax regulations.
1. Electronic information 2025
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.
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.
By Lina Toro Senior Manager, Tax & Legal at Forvis Marzars Colombia
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 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.
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 27, 2025 – By which the thresholds established in Decree 2218 of 2017 for imports of fibers, yarns, fabrics, garments, and footwear are modified
Content of Customs and Foreign Trade
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.
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 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.
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.
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.
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