Tax Update: Resolution DDI-015997 of 2025 established new deadlines and created an exclusive channel for submitting the third-party information (“información exógena”) required by the Bogotá Tax Authority.

Key points of the resolution

Partial Adjustment:

The resolution amended Articles 20 and 21 of Resolution DDI-010349 of 2025, setting new deadlines and updating the platform for submitting third-party information. Under the new schedule, taxpayers must submit the information corresponding to tax year 2024 based on the last digit of their Tax ID (NIT), between October 27 and November 10, 2025.

The information must be submitted exclusively through the Online Digital Information Platform (PIDO) of the Secretaría Distrital de Hacienda (SHD), in accordance with the technical specifications and record layout established.

Online Digital Information Platform (PIDO)

The document describes PIDO as a web tool provided by the SHD for submitting third-party information (información exógena). It is the only authorized channel for taxpayers to file the required information, in compliance with the established deadlines and the technical specifications defined in the resolution.

Adjustments to Resolution SHD DDI-015997

It is important to note that although Resolution DDI-015997 referenced Resolution DDI-012726, that resolution applies to tax year 2023, while the purpose of Resolution DDI-015997 was to amend the due dates for tax year 2024 set out in Resolution DDI-010349 dated June 13, 2025.

Consequently, the SHD issued Resolution DDI-018763 of 2025, clarifying that Resolution DDI-015997 amended the deadlines corresponding to tax year 2024.

Impact for companies and taxpayers

• Taxpayers required to report third-party information in Bogotá should verify that their Tax Information Registry (RIT) is up to date, since the PIDO username and password will be sent to the email address registered there.

• Submission of third-party information must be carried out only via the PIDO platform.

Legal Reference:

Resolution SHD DDI-015997 2025

Resolution SHD DDI-012726 2025

Resolution SHD DDI-010349 2025

This document is an informative summary and does not constitute specific legal advice.

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