The District Legal Secretary issued Directive 005 of 2025, which provides recommendations for non-profit entities (ESAL) domiciled in Bogotá to develop and implement a Business Transparency and Ethics Program (PTEE).
As we approach the end of the fiscal and accounting year, it is the ideal time to properly plan and design the year-end 2025. This is why in this newsletter we will analyze the most relevant accounting and tax aspects as well as the main developments for the end of the year, providing practical and complete information.
Uno de los derechos que tienen los trabajadores en Colombia que han laborado en una organización es el pago de la prima de servicios, este pago es responsabilidad del empleador por los beneficios económicos y sociales que obtiene del trabajador.
Companies with fifteen (15) or more employees are legally required to hire a minimum number of apprentices from the National Learning Service (SENA) or authorized institutions, so that they can gain practical experience and strengthen their technical and technological training in Colombia. Companies must determine this number every six months, which is calculated as a percentage of their workforce,...
¡At Forvis Mazars, we make things easier for you, just click on the DIAN Concept Number to access its full content!
¡At Forvis Mazars, we make things easier for you, just click on the DIAN Concept Number to access its full content!
Cyber security in 2026 is defined by rapid innovation, evolving threats and shifting regulations. Organisations must prepare for a future where resilience and adaptability are paramount.
On September 1, 2025, the Ministry of Labor issued Resolution 3461 with the aim of updating and strengthening the regulatory framework governing Workplace Harassment Prevention Committees (Comités de Convivencia Laboral – CCL).
At Forvis Mazars, we make things easier for you—just click on the DIAN Concept Number to access its content
At Forvis Mazars, we make things easier for you—just click on the DIAN Concept Number to access its content
The 2025 Tax Reform proposal, presented by the National Government, seeks to raise around 26 billion pesos to finance the 2026 budget. The proposal includes significant changes to various aspects of the tax system, from direct and indirect taxes to procedural rules and fiscal control.
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¡At Forvis Mazars, we make things easier for you—just click on the DIAN Concept Number to access its content!
On July 22, 2025, a specialized court in Antioquia issued a conviction against seven former executives of a multinational company in the banana sector.
On July 20, 2025, a bill was presented to the House of Representatives that adopts economic, tax, and financial measures to boost economic reactivation.
What will change as of july 15, 2025?
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The Superintendence of Companies, through Official Letter No. 220-158863 dated July 21, 2022, reiterated that the identification of the ultimate beneficial owner is mandatory for entities required to implement systems for the prevention of money laundering, terrorist financing, and the proliferation of weapons (SAGRILAFT), in accordance with Law 2195 of 2022.
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