The Colombian tax authority (DIAN) has published Resolution No. 000193 of 4 December 2024, which sets the adjusted tax value unit (Unidad de Valor Tributario - UVT) for 2025. The UVT value for 2025 is COP 49,799, which is up from the UVT value of COP 47,065 for 2024. The UVT is used in various Colombian tax regulations, including for tax penalties and individual income tax brackets, as well as for transfer pricing documentation requirement thresholds, including for Local file, Master file, a…