The Colombian tax authority (DIAN) has published the form and instructions for 2019 for the annual informative transfer pricing return (Form 120), which also includes the notification for Country-by-Country (CbC) reporting purposes. The submission of Form 120 is generally required where a taxpayer's gross equity at the end of the year is at least UVT 100,000 or gross revenue is at least UVT 61,000. Form 120 is also required if a taxpayer has transactions with residents of non-cooperative juri…