Last March 11th the government issued Regulatory Decree 0427, changing the maturity date for filing the statement and payment of Income Tax of the corresponding first fee.

By the tax year 2014, those legal entities and corporates which considered taxpayers of the Special Tax Regime are classified as “Large Taxpayer” and they shall filing the income tax and supplementary in the form prescribed by the Special Administrative Unit Tax and National Customs -DIAN.

The deadlines for filing the tax income return and cancel it in two equal installments start on 3 March 2015 and expire on the date listed below. For the submission and payment of the first installment the last two digits of the taxpayer’s NIT showed on the Single Tax Register –RUT are required. For the second payment the last digit of the taxpayer’s NIT is also required.

Branches, permanent establishments, foreign entities and non-resident individuals who provide regular services of air, sea, road or river transport between Colombian and foreign countries, may present the statement of income tax for the taxable year 2014 and pay it off in just one fee until October 23rd 2015. Regardless the last digit of the taxpayer’s NIT.

In the case mentioned above, the main office of a company or entity which has the management headquarters in Colombia, shall be required to file a consolidated tax return.

• Annual Tax return & First Fee Payment


• Second fee payment