Colombia: Main recurring corporate, tax and labor obligations - Second Half of 2025
In Colombia, companies must comply with certain corporate, tax and labor obligations during the year. In this document 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
Contacts
