Through External Circular 100-000003 dated September 11, 2023, the Superintendence of Companies has established the maximum deadlines for the submission of Report 75 (SAGRILAFT and PTEE), which is an integration that had been previously announced, encompassing Reports 50 (Prevention of ML/TF risk) and 52 (Corporate Transparency and Ethics Program).
In this regard, those required to submit Report 75 will be the companies that comply with the provisions of Chapters X and XIII of the Basic Legal Circular. In this case, the report must be submitted annually, in accordance with the last two (2) digits of the Tax Identification Number (NIT), excluding the verification digit, as follows:
Last two digits of TAX ID | Deadline for sending the information |
01-10 | Eleventh business day of July |
11-20 | Twelfth business day in July |
21-30 | Thirteenth business day of July |
31-40 | Fourteenth working day of July |
41-50 | Fifteenth working day of July |
51-60 | Sixteenth working day of July |
61-70 | Seventeenth working day of July |
71-80 | Eighteenth working day of July |
81-90 | Nineteenth working day of July |
91-00 | Twentieth business day in July |
However, considering that for the current year there were no established dates for the submission of this Report, the Superintendence of Companies has indicated that the deadlines for the submission of Report 75 as of December 31, 2022, will be as set out in the following table, based on the last two (2) digits of the Tax Identification Number (NIT), excluding the verification digit:
Last two digits of TAX ID | Deadline for sending the information |
01-10 | October 23, 2023 |
11-20 | October 24, 2023 |
21-30 | October 25, 2023 |
31-40 | October 26, 2023 |
41-50 | October 27, 2023 |
51-60 | October 30, 2023 |
61-70 | October 31, 2023 |
71-80 | November 1, 2023 |
81-90 | November 2, 2023 |
91-00 | November 3, 20 |
On the other hand, the Superintendency of Companies establishes the deadlines for the submission of Report 42 (Business Practices) for the coming years according to the last two (2) digits of the Tax Identification Number (NIT), excluding the verification digit, as follows:
Last two digits of TAX ID | Deadline for sending the information |
01-10 | First business day of July |
11-20 | Second business day of July |
21-30 | Third business day in July |
31-40 | Fourth business day in July |
41-50 | Fifth business day in July |
51-60 | Sixth business day in July |
61-70 | Seventh business day of July |
71-80 | Eighth business day in July |
81-90 | Ninth business day in July |
91-00 | Tenth business day in July |
The presentation of this Report only applies to supervised or controlled companies belonging to convergence groups 1 or 2 (NIF) and in normal operating conditions. It is also clarified that the responsibility for completing and submitting this Report lies with the administrators of the obligated entities.
Finally, regarding Report 58 (Compliance Officer), the Superintendency of Companies states that those obligated to submit this Report are those who have made new appointments of SAGRILAFT Compliance Officer and/or PTEE Compliance Officer. This Report must be completed and sent to the Superintendency of Companies within fifteen (15) business days following the appointment or change of the Compliance Officer.
It is important to highlight that failure to comply with the orders issued by the Superintendency of Companies regarding the maximum deadlines for submitting these reports may result in legal sanctions.
