The National Tax and Customs Directorate (DIAN) has established the calendar for the income tax return for the 2024 tax year in Colombia, which individuals must file between August 12 and October 24, 2025. The filing and payment of the tax shall be carried out in accordance with the last two digits of the Tax Identification Number (NIT) of each taxpayer. Timely compliance with this tax obligation is crucial to avoid significant penalties, which can amount to 5% per month of the tax owed, not exceeding 100% of it.
Taxpayers are required to declare whether they meet criteria such as having a net worth exceeding 211,793,000 pesos or gross income equivalent to 65,891,000 pesos. Additionally, it is required to be registered in the RUT, to have an account enabled for the DIAN online services, and to have the necessary documents, such as income certificates and bank statements. Payments can be made electronically or at authorized banks. The DIAN warns that non-compliance with the established dates will entail financial penalties and possible late payment interest.
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