The Colombian tax authority (DIAN) has issued Resolution 000020 of 2018, which sets out the deadlines and requirements for the submission of the fiscal reconciliation report (reporte de conciliación fiscal). The report is a new obligation that applies from the 2017 tax year and includes a consolidation and explanation of differences between accounting and tax balances. It must be submitted electronically as Annex Form 110. In respect of the 2017 tax year, the deadline for the report is betwe…