1. DIAN ratifies the indefinite validity of the RUT – Tax ID. 

Through Circular 0001, issued on March 15th, 2023, the director of the DIAN, Luis Carlos Reyes, ratified the RUT- Tax ID's indefinite validity and mentioned that it should be updated only in case of modifications or additions to the data recorded.

See here: https://www.dian.gov.co/normatividad/Normatividad/Circular%20000001%20de%2015-03-2023.pdf

2. DIAN issued a resolution project in which it made changes to format 2516.

On March 16th, the DIAN issued the draft Resolution of format 2516 where section III ERI – Net Income Tax, Annexes 1 and 3 are partially modified.

Is expected to have the final format for the last week of March since the expiration dates of the rents begin on April 10th, 2023.

It is important to mention that format 2516 must be transmitted to the DIAN before filing the tax return.

See here: https://www.dian.gov.co/normatividad/Proyectosnormas/Proyecto%20Resoluci%c3%b3n%20000000%20de%2016-03-2023.pdf.

3. The Bogotá´s Treasury Ministry extended the deadlines to present and pay the ICA withholding for the first two months of 2023.

Due to the failures presented by Bogota´s tax platform, the entity's tax director Pablo Verástegui, extended the term to submit the ICA tax return for the first two months of 2023 until March 31st, 2023.

See here:  https://www.haciendabogota.gov.co/es/noticias/hasta-el-31-de-marzo-nuevo-plazo-para-declarar-y-pagar-reteica-del-primer-bimestre-de-2023

4. The Treasury Ministry stated to confirm the application of the reduction of default interest to 50% by application of Law 2277 of FY 2022.

On March 20th, 2023, the Treasury Ministry reiterated that all taxpayers with tax obligations to December 13th, 2022, can access a 50% reduction in default interest if they pay the entire tax, sanctions, and interest before June 30th, 2023.

See here: https://bogota.gov.co/mi-ciudad/hacienda/50-de-descuento-en-intereses-para-el-pago-de-impuestos-paso-paso

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