Colombia's Ministry of Finance has published Decree No. 2229 of 22 December 2023, which sets out the deadlines for tax return (declaration) filing and payment in 2024 and future years, as well as transfer pricing documentation deadlines, including Local/Master file and Country-by-Country (CbC) reports, and other tax filing obligations. One notable difference from past deadline decrees is that Decree No. 2229 does not set specific dates/date ranges for the different deadlines in a particular …