According to Decree 1680 of December 17, 2020, new due dates have been established for tax obligations corresponding to the fiscal year 2020, which must be filed in the fiscal year 2021 in Colombia.
In this regard, the following Colombian transfer pricing due date schedules have been established:
Transfer Pricing Due Date in Colombia
According to the last NIT digit:
- 1 – September 07, 2022
- 2 – September 08, 2022
- 3 – September 09, 2022
- 4 – September 12, 2022
- 5 – September 13, 2022
- 6 – September 14, 2022
- 7 – September 15, 2022
- 8 – September 16, 2022
- 9 – September 19, 2022
- 0 – September 20, 2022
Detailed Due Date Schedule
|
LAST NIT DIGIT |
MAXIMUM DUE DATE FOR FILING |
|||
|
Information Statement |
Local Report |
Master File |
Country by Country Report |
|
|
1 |
September 07, 2022 |
December 12, 2022 |
December 12, 2022 |
|
|
2 |
September 08, 2022 |
December 13, 2022 |
||
|
3 |
September 09, 2022 |
December 14, 2022 |
December 13, 2022 |
|
|
4 |
September 12, 2022 |
December 15, 2022 |
||
|
5 |
September 13, 2022 |
December 16, 2022 |
December 14, 2022 |
|
|
6 |
September 14, 2022 |
December 19, 2022 |
||
|
7 |
September 15, 2022 |
December 20, 2022 |
December 15, 2022 |
|
|
8 |
September 16, 2022 |
December 21, 2022 |
||
|
9 |
September 19, 2022 |
December 22, 2022 |
December 16, 2022 |
|
|
0 |
September 20, 2022 |
December 23, 2022 |
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Source: Dirección de Impuestos y Aduanas Nacionales 27/09/22
