The Colombian tax authority (DIAN) has published Decree No. 1951 of 28 November 2017, which sets out the deadlines for tax return (declaration) filing and payment in 2018, as well as transfer pricing documentation deadlines, including Local/Master file and Country-by-Country (CbC) reports, and other tax filing obligations. Some of the main deadlines for companies, which depend on the last digits of the taxpayer's tax number (NIT), are as follows:
- Tax return and payment:
- For large taxpayers,…