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Failure to comply with the consolidated payment of the term established in the law may entail serious consequences for those who count with this benefit. According to Decree 0659 of 2024, the consequences vary depending on the term of non-compliance: from a fine without suspension of the benefit, to a suspension of two (2) or six (6) months if the payment is made outside the corresponding month, or if the customs authority identifies the failure. It is important to make payments on time to avoid these effects and maintain the benefit of the consolidated payment, which is currently applicable for authorized economic operators, simplified procedure customs users, and those users who import under the Special Import Declaration.
Last May 22, Decree 0659 of 2024 was issued, which partially amends Decree 1165 of 2019, in order to update the customs regulations.
The Superintendence of Corporations set the deadlines for the filing of Report 75 (SAGRILAFT and PTEE), Report 42 (Business Practices) and Report 58 (Compliance Officers) through External Circular 100-000003 of September 11, 2023, which begin to expire as of the first business day of July, according to the last two (2) digits of the TAX ID.
Know the details of the deadlines for the submission of such reports.
Chapters X and XIII of the Basic Legal Circular of the Superintendence of Companies include the obligation for companies to implement the Self-Control and ML/FT Risk Management System (SAGRILAFT) and the Transparency and Business Ethics Program (PTEE). Failure to comply with these obligations may result in various sanctions by the Superintendency of Companies, which have increased significantly in value in recent months.
Through Resolution 2024060000475 of January 11, 2024, the Governor's Office of Antioquia has set the instructions for the preparation and presentation of the Transparency and Business Ethics Programs (PTEE) for ESALs domiciled in the department of Antioquia.
In accordance with article 607 of the Tax Statute, modified by article 63 of Law 2277 of 2022, taxpayers of income tax and income tax substitute regimes (simple regime) who are residents in Colombia for tax purposes and who as of January 1 of each year have assets abroad whose net worth value exceeds 2,000 UVT must file the declaration of assets abroad.
