##  [Colombia: Main recurring corporate, tax and labor obligations - Second Half of 2025](/en_GB/new/colombia-main-recurring-corporate-tax-and-labor-obligations-second-half-2025) 

# Colombia: Main recurring corporate, tax and labor obligations - Second Half of 2025





Colombia - 08 / 07 / 2025

















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**In Colombia, companies must comply with certain corporate, tax and labor obligations during the year. In**[ **this document**](https://www.garrigues.com/sites/default/files/noticias/files/obligaciones-recurrentes-colombia-segundo-semestre-2025_en.pdf) **we highlight the main obligations to be taken into account in the second half of 2025.**





We provide a comprehensive half-yearly summary reporting on recurring corporate, tax and labor law obligations:

**I.** Filing foreign exchange information  
**II.** Filing of Report 75 – AML/CTF/FPWMD Risk Self-Monitoring and Management System  
(SAGRILAFT), Basic Standards System (RMM) and Transparency and Business Ethics  
Programs (PTEE)  
**III.** Filing of Report 58 (AML/CTF/FPWMD and transparency and business ethics  
compliance officers)  
**IV.** Report 08- Sustainability report  
**V.** Report 42 - Business Practices  
**VI.** Absence of Suspicious Transactions (AROS) Report – AML/CTF/FPWMD Risk  
Self-Monitoring and Management System  
**VII.** Implementation of the AML/CTF Risk Management System in the transport sector – Decision 2328 of 2025  
**VIII.** Time limits for filing tax returns  
**IX.** Employers’ obligations for the second half of the year









[Colombia](/en_GB/tags/colombia), [Labor](/en_GB/tags/labor), [Labor and Employment Law](/en_GB/tags/labor-and-employment-law), [Tax](/en_GB/tags/tax), [Corporate](/en_GB/tags/corporate), [LatAm](/en_GB/tags/latam)







 

 



 

 

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