Resolution DDI-010349

Entities required to submit information must file by September 12 of this year, with deadlines staggered according to the last digit of their Tax Identification Number (NIT) as follows:

For the preparation and submission of the items regulated under the recent resolution, please note that some changes have been incorporated compared to Resolution 012726 for the 2023 fiscal year:

1. Article 1 Updates: New Income Reporting Categories

Two new exemption concepts have been added for reporting non-taxable income (excluded, exempt, or constitutionally protected income). If applicable, these exemptions must now be classified under Codes 14 and 15 respectively:

• Code 14: Exempt income for victims of terrorist acts or natural disasters
• Code 15: Exempt income for victims of kidnapping or forced disappearance

2. Modification to Paragraph 5 of Article 2

Paragraph 5 of Article 2 has been amended to expressly include that payments or account credits for the following concepts should not be reported as part of goods and/or services purchases:

• Public utility payments
• Banking expenses
• Social security contributions
• Tax payments

3. Article 3 Clarification for Simplified Tax Regime Entities

Article 3 clarifies that natural persons or legal entities under the Simplified Taxation Regime (RST) must report exogenous sales information of goods, regardless of whether they are taxpayers of the Industry and Commerce Tax in Bogotá D.C., provided they meet all other requirements established in the 2025 Resolution.

4. Article 11 Update: Mobile Phone Operators' Reporting Deadline

Article 11 modifies the reporting cutoff date for active phone lines. Mobile operators must now report all active lines as of May 31, 2025.