through the Decree 2847 published by the Ministry of Finance and Public Credit The places and deadlines for compliance with substantial and formal tax obligations for taxpayers and taxpayers for 2023 were announced.

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Big contributors

Declaring and paying income and complementary tax, as well as the income tax advance – made by natural, legal or similar persons, and by taxpayers of the special tax regime – are activities classified as «Big contributors» by the Special Administrative Unit Directorate of National Taxes and Customs (Dian).

Regarding the defined limit for filing the income tax return, taxpayers have a term that expires between April 10 and 21, 2023, this will remain from the last digit of the tax identification number (NIT), without taking into account the verification digit.

There is also the alternative of paying the total value of the tax and the advance of the income tax in three installments (if necessary) within the following dates:

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The dates for the payment of taxes were defined.

Natural persons and successions

The decree that after presenting the income statement that has an outstanding balance, the payment can only be made in cash. For this case, it was defined that the maximum terms are determined by the last two digits of the ID.

On the other hand, it should be clarified that if your gross assets on the last day of the taxable year 2022 do not exceed the 4,500 UVT, that is, $171,018,000, and if your purchases in credit cards or consignments, financial investment deposits did not exceed 1,400 UVT ($53,206,000), you should not submit this statement.

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The date for the payment of taxes was defined.


Ministry of Finance – Decree

Legal persons and other taxpayers

In this case, the income tax and complementary declaration must be presented in the form provided by the Dian for legal persons, companies and similar. Additionally, the declaration of the taxpayers of the Special Tax Regime must be presented, that are not qualified under the figure of «large taxpayers».

This obligation can be paid in a maximum of two installments of equal value. The Ministry set the dates of the maximum terms, which also depend on the last two digits of the NIT (without verification number for the first payment and the last digit of the NIT for the second payment.

(It may interest you: Find out how much is the salary increase for domestic employees in 2023).

These are the dates you should keep in mind.

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