The National Government, through Decree 2487 of 2022, established the deadlines for taxpayers and those responsible for national taxes to comply with their substantial and formal tax obligations in 2023.
Among the terms of the tax obligations of greatest interest for natural and legal persons are:
Income tax and supplementary tax for taxpayers qualified as large taxpayers
Natural or legal persons, taxpayers of the special tax regime and other entities classified by the DIAN as large taxpayers for the year 2023 must submit the income and complementary tax return for the taxable year 2022 and pay the amount of the tax in three installments. , taking into account the last digit of the NIT:
- First installment payment: Between February 7 and 20, 2023.
- Presentation of declaration and payment of the second installment: Between April 10 and 21, 2023.
- Third installment payment: Between June 7 and 22, 2023.
Income tax and supplementary tax for legal entities
Legal entities, companies and taxpayers of the special tax regime other than those classified as large taxpayers must pay the income tax and complementary tax in 2022 in two equal installments:
- Presentation of the declaration and payment of the first installment: From April 10 to May 8, 2023, bearing in mind the last two digits of the NIT.
- Second installment payment: From July 7 to 21, 2023, taking into account the last digit of the NIT.
Income tax and complementary tax on natural persons and illiquid successions
The deadlines to present the declaration and payment of the income tax and complementary taxable year 2022 for natural persons and illiquid successions will be in a single installment from August 9 to October 19, 2023, in accordance with the last two digits of the NIT.
Sales tax (VAT)
Taxpayers responsible for this tax, whose gross income as of December 31 of the taxable year 2022 is equal to or greater than 92,000 UVT, that is, $3,496,368,000, as well as those responsible for articles 477 and 481 of the Tax Code, will have the obligation to submit and pay VAT every two months, taking into account the last digit of the NIT.
The bimonthly periods and expiration dates are:
- January – February: From March 7 to 21, 2023.
- March – April: From May 9 to 23, 2023.
- May – June: From July 7 to 21, 2023.
- July – August: From September 7 to 20, 2023.
- September – October: From November 8 to 22, 2023.
- November – December: From January 10 to 23, 2024.
The legal and natural persons responsible for this tax whose gross income as of December 31 of the taxable year 2022 is less than 92,000 UVT must present the declaration and pay every four months.
The deadlines established for this case are:
- January – April: Between May 9 and 23, 2023.
- May – August: Between September 7 and 20, 2023.
- September – December: Between January 10 and 23, 2024.
Withholding at source
Withholding agents for income and complementary tax, stamp duty or VAT must declare and pay the withholdings and self-withholdings made each month. For this purpose, they must take into account the last digit of the NIT.
The dates set for compliance with this obligation are:
- January: Between February 7 and 20, 2023.
- February: Between March 7 and 21, 2023.
- March: Between April 10 and 21, 2023.
- April: Between May 9 and 23, 2023.
- May: Between June 7 and 22, 2023.
- June: Between July 7 and 21, 2023.
- July: Between August 9 and 23, 2023.
- August: Between September 7 and 20, 2023.
- September: Between October 10 and 24, 2023.
- October: Between November 8 and 22, 2023.
- November: Between December 11 and 22, 2023.
- December: Between January 10 and 23, 2024.
National consumption tax
Taxpayers responsible for the national consumption tax, as well as the tax on plastic bags and the consumption of cannabis must present the declaration and make the payment bimonthly, according to the last digit of the NIT.
- January – February: From March 7 to 21, 2023.
- March – April: From May 9 to 23, 2023.
- May – June: From July 7 to 21, 2023.
- July – August: From September 7 to 20, 2023.
- September – October: From November 8 to 22, 2023.
- November – December: From January 10 to 23, 2024.
It may also interest you: Calendar of commercial dates in Colombia 2023