Regulatory decrees and other provisions for fiscal year 2023
As usual with the beginning of a new taxable year, the National Government and the different territorial entities modify the deadlines established in the regulations for filing the respective tax returns.
Below you will find Regulatory Decrees and Municipal Resolutions, applicable for fiscal year 2023.
Number | Content | comments | Status | Link |
| Certain Sections of Decree 1625 of 2016 could be amended | Deadlines for tax return - Income Tax. - Update of the Special Tax Regime and presentation of the economic report - an annual return of assets abroad - four-monthly VAT return and payment - a monthly return of withholdings and self-withholdings - tax return and payment of wealth tax. | Not yet in force | |
| Chapter 3 of Title 1, Part 2 is replaced and other provisions are amended. provisions of Decree 1625 of 2016 | Single national control system for the transportation of products subject to consumption tax and subject to the monopoly on distilled alcohol and potable alcohol. | Not yet in force | |
Decree 2609 | Sections 1.2.1.1.17.20. and 1.2.1.1.17.21. of Chapter 17 Title 1 of Part 2 of Book 1 of Decree 1625 of 2016 are amended. (Art 70 and 73 C.T.C) | Adjustment of the tax cost of fixed assets and tax cost to determine income or Capital Gain | In Force | |
Decree 2617 | Section 50 of Decree-Law 41 O of 1971 is regulated and an accounting alternative is established to mitigate the effects of the change in the income tax rate and the change in the capital gains tax rate for the taxable period 2022. | Deferred Tax Treatment | In Force | |
Decree 2487 | Tax Calendar for 2023 | Dates established for the filing and payment of National Taxes. | In Force | |
Ruling No. SFH-522 | Tax Calendar for 2023 | Dates established for the filing and payment of territorial taxes - Bogotá | In Force | |
Ruling No. 4131.010.21.1391. | Tax Calendar for 2023 | Dates established for the filing and payment of Territorial Taxes - CALI | In Force | |
Ruling No. 2022.50.120.333 | Tax Calendar for 2023 | Dates established for the filing and payment of property taxes - Medellín | In Force | |
Ruling No.10556 | Tax Calendar for 2023 | Dates established for the filing and payment of Territorial Taxes - Bucaramanga | In Force | |
Ruling 6670 | Tax Calendar for 2023 | Dates are established for the filing and payment of property taxes - Cartagena | In Force |
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