Our publications

In this section you will find publications of technical and local normative updates as well as brochures, books and other documents published by Forvis Mazars Global.

Group publications

Severance pay and interest on severance pay

For January and February, employers must prepare to cover their employees' severance payments and severance interest. Therefore, companies should be aware of the following information:

Ruling 1474 of 2025

On December 29, 2025, the National Government issued Ruling 1474 of 2025, which adopts tax measures to address the state of emergency declared by Ruling 1390 of 2025.

Types of Financial Statements

As we approach the end of 2025, we will outline some concepts, characteristics, and key differences in this newsletter, providing practical and comprehensive information.

Guidelines for ESALs to implement the PTEE

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).

Financial closing 2025

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.

Prima legal de servicios

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.

Compliance with SENA regulated quota

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,...

FTZ component in functional unit

¡At Forvis Mazars, we make things easier for you, just click on the DIAN Concept Number to access its full content!

Forfeiture after settlement ends

¡At Forvis Mazars, we make things easier for you, just click on the DIAN Concept Number to access its full content!

1 Oct 2025

Cyber security in 2026

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.

Resolution 3461 of 2025

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).

Sale of Seized Goods by the DIAN

At Forvis Mazars, we make things easier for you—just click on the DIAN Concept Number to access its content

New CERT process for exports

At Forvis Mazars, we make things easier for you—just click on the DIAN Concept Number to access its content

Tax Reform 2026

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.