After the approval of the tax at the end of 2022, the Government defined, through the Dian, the deadlines for the presentation of the declaration and payment in 2023 of the taxes brought about by the reform.
(Read: Delivery of property tax invoices begins in Bogotá).
With Decree 0219 of February 15, 2023, it was defined that large taxpayers subject to the income tax surcharge and complementary must pay the first installment (50%). between April 10 and 21, 2023.
The second installment, corresponding to another 50%, must be paid between June 7 and 22, 2023.
Those who are not large taxpayers must pay the surcharge, according to the last digit of the NIT, between April 10 and May 8, 2023 (first installment) and between July 7 and 21, 2023 (second installment).
In the case of wealth tax, taxpayers will have to comply with the presentation of the declaration and the payment of the first installment between May 9 and 23, 2023, according to the last digit of the NIT.
(Also: What is withholding at source and to whom does it apply in 2023?).
The declaration of assets abroad of taxpayers registered in the Simple Taxation Regime must be made between April 10 and 21, 2023according to the last digit of the NIT.
And the National Tax on single-use plastic products used to pack, pack or pack goods, caused in taxable years 2022 and 2023 runs from February 19 to 23, 2024.
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