1. Important indicators and information to consider for 2023
The Treasury Ministry, the Ministry of Labor, the DIAN, and the Finance Secretariat of Bogota, issued decrees and resolutions to be considered for FY2023.
We consolidate said information that we consider to be of interest to you:
Indicator |
Detail |
Normativity |
2023 mínimum wage |
Cop $1,160,000 |
Decree 2613 of December 28th, 2022.
|
Transportation Aid |
Cop $140,606 |
Decree 2614 of December 28th, 2022.
https://jadelrio.com/Colombia/Flash23/2.DecretoNo.2614_SubsidiodeTransporte_1.PDF |
Tax Value Unit - for its acronym in Spanish - (UVT) |
Cop $42,412 |
Resolution 1264 of November 18th, 2022.
https://jadelrio.com/Colombia/Flash23/3.Resolucion001264de18-11-2022.pdf |
Minimum Penalty (tax effects) |
Cop $424,000 |
Article 636 of the Tax Statute |
(TRM) Rate USD – COP$ at the end of 2022 |
Cop $4,810.20 |
https://jadelrio.com/Colombia/Flash23/5.CertificadoTRM1850450129886045.pdf |
Major taxpayers’ Resolution |
|
Resolution 012220 of December 26th, 2022
https://jadelrio.com/Colombia/Flash23/6.Resolucion012220de27-12-2022.pdf |
Fiscal cost readjustment percentage |
|
Decree 2609 of December 28th, 2022
https://jadelrio.com/Colombia/Flash23/7.Decreto2609_28-12-2022.pdf
|
Deadlines for presentation and payment of National taxes |
|
Decree 2487 of December 16th, 2022
https://jadelrio.com/Colombia/Flash23/8.Decreto_2487_de_2022.pdf |
Bogotá’s tax filing and payment deadlines |
|
Resolution SDH-000522 of December 23rd, 2022
|
If you require more information regarding this topic, contact us. We will be pleased to assist you: contacto@jadelrio.com