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In light of the increasing digitalization of corporate communications, the Superintendence of Companies issued Official Opinion No. 220-007140 dated March 21, 2025, addressing various questions regarding the scope of the right of inspection over the correspondence managed by commercial companies. The opinion clarifies key criteria regarding shareholders’ or partners’ access to such information, its...
Nos complace compartir los informes correspondientes al cumplimiento de las buenas prácticas de las Sociedades BIC durante la vigencia 2024.
With the rise of fully digital business models, many companies have chosen to operate without physical premises, conducting all their activities through digital channels. This shift has raised legal questions about how the concept of a corporate domicile should be understood in this new context. In response, through ruling 220-002803 of March 17, 2025, the Superintendency of Companies reaffirmed the...
The Superintendency of Industry and Commerce, in its most recent statement, introduced a draft circular aimed at instructing all data controllers and processors within the Fintech ecosystem—covering business models, applications, and processes that use technological means to provide financial services—on the handling of personal data.
The ISO 37301 standard is an essential tool for developing and strengthening a culture of compliance within organizations and companies today. This international standard sets out guidelines for planning, implementing, operating, and evaluating an effective compliance management system. Its adoption helps organizations prevent legal, operational, and reputational risks, while fostering ethical conduct...
In Colombia, individuals or legal entities that produce, store, use, acquire, import, export, or commercialize controlled chemical substances must obtain a Certificate of No Report for Drug Trafficking, commonly known as the CCITE. This document certifies that the applicant has no links to drug trafficking offenses and allows them to legally handle substances regulated due to their potential use in...
Ruling T-113 of 2025 issued by the Constitutional Court of Colombia has set a great precedent in terms of compliance obligations in the financial sphere, focusing particularly on SARLAFT, whose acronym relates to the System for the Administration of the Risk of Money Laundering and Financing of Terrorism.
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.
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