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New terms and conditions of the tax reconciliation report

Tax Authority discloses draft resolution to amend the technical specifications and deadlines and conditions for submission of the fiscal conciliation report.

The deadlines for submission of the fiscal Reconciliation report commencing on 24 October 2018 and ending on November 7, 2018 are established.

Comments until March 22, 2018 to email:

Resolution Project / Tax Conciliation / Document / Click!


The main adjustments are:

One: natural persons obliged to report, harmonization with the law 1819 of 2016 and deadlines for the presentation of the information. In this sense, for the taxable year 2017, the natural persons to be reported will be those that, in the taxable year 2015, have obtained gross income of more than five hundred million pesos ($500 million) and that in the taxable year 2017 the sum of the income Gross income from capital incomes and non-labor income exceeds one hundred million pesos ($100 million).

Two: It is a harmonization with what is envisaged in the tax reform of 2016 – law 1819 –, which leads to an adjustment of the tables of the concepts of the formats 1011, 1004 and 2275. These formats collect information on income that is not constituted for income or profit Occasional, exempt income, costs and deductions, tax discounts, as well as exclusions, exemptions and special rates in VAT.

Three: The deadlines for supplying the information, which will be from April 24 to May 8, 2018 for large taxpayers and from 9 May to 7 June for legal and natural persons.

Tax Authority /000016 Resolution/ Document/ Click!


The first section of the administrative Tribunal of Cundinamarca orders time for the national government to issue regulation of article 135 (3) of law 1753 of 2015, so that persons who have contracts for the provision of services subscribed with public and private entities, the social security withholding is carried out directly.

“In the case of contracts for the provision of personal services relating to the functions of the contracting entity and which do not imply any subcontracting or purchase of inputs or expenses directly related to the execution of the contract, the base income of contribution will be in all cases minimum 40% of monthly value of each contract, not including the total value added tax (VAT), and not apply the system of presumption of income or deduction of expenses. Public and private contractors shall directly make the withholding of the quotation from the contractor, starting from the date and in the manner for which the national government establishes the effect. ”

Sentence/Contributions Social Security/ Document/ Click!

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