Background
The DIAN (Dirección de Impuestos y Aduanas Nacionales – National Tax and Customs Directorate) has published the 2025 tax calendar. This announcement is essential for companies and taxpayers to plan their tax obligations promptly and avoid penalties for non-compliance.
1. 2025 Tax Calendar Content
The calendar includes the deadlines for compliance with several tax obligations, such as:
- Income tax and amended returns.
- Income tax and VAT payments.
- Exogenous information reports.
E These dates vary according to the type of taxpayer and the last NIT digit, which makes it essential to review the calendar in detail.
2. Relevant Amendments for This Year
Compared to previous years, the 2025 tax calendar introduces some significant amendments:
- Adjustments in the payment dates of important taxes, such as VAT.
- New requirements for submitting exogenous information following tax transparency policies.
- Specific deadlines for taxpayers in special regimes.
3. Importance of Planning Tax Obligations
Complying with the established deadlines is essential to avoid:
- Economic penalties affecting the liquidity of businesses.
- Interest for late payment of taxes.
- Negative reputation before the tax authorities.
In addition, proper planning allows companies to optimize their resources and focus on the growth of their transactions.
4. Preparation
In order to ensure timely compliance, businesses should:
- Review the detailed calendar published by the DIAN.
- Coordinate with their accounting team or tax advisors.
- Implement reminder systems for key dates.
Conclusion
The 2025 tax calendar is essential for all taxpayers in Colombia. Being aware of the dates and requirements helps maintain a good tax record and avoid setbacks with the DIAN. Source: El País
