## [Colombia: Main recurring legal obligations - Second semester 2024](/en_GB/new/colombia-main-recurring-legal-obligations-second-semester-2024)
# Colombia: Main recurring legal obligations - Second semester 2024
Colombia - 07 / 19 / 2024
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**In Colombia, companies must comply with certain corporate, tax, and labor obligations throughout the year.** [**This document**](https://www.garrigues.com/sites/default/files/noticias/files/colombia_main_recurring_corporate_tax_and_labor_obligations_second_semester_of_2024.pdf) **highlights the main obligations to consider during the second semester of 2024.**
We offer a comprehensive summary every semester outlining recurring legal obligations:
**I.** Submission of information regarding compensation accounts
**II.** Report 42 - Business practices
**III.** Obligation to submit the Absence of Suspicious Operations Report (AROS) – SAGRILAFT
**IV.** Submission of Report 75 - SAGRILAFT and PTEE
**V.** Submission of Report 58 (SAGRILAFT and PTEE Compliance Officers)
**VI.** Deadlines for filling Tax Reports
1\. Income Tax for Individuals
2\. Withholding taxes
3\. Industry and Commerce Tax (ICA)
4\. Sales Tax
4.1 For those required to declare and pay on a bimonthly
4.2 For those required to declare and pay on a quarterly basis
5\. Deadlines for Submitting Transfer Pricing Informative Declarations and Supporting Documentation
6\. Deadlines for Providing Information in the Single Register of Final Beneficiaries (RUB)
**VII.** Employer obligations for the second semester
[Colombia](/en_GB/tags/colombia), [LatAm](/en_GB/tags/latam), [Labor](/en_GB/tags/labor), [Tax](/en_GB/tags/tax), [Corporate](/en_GB/tags/corporate)
### Contacts
[Andrés Ordóñez](/en_GB/team/andres-ordonez-rizo)
[Contact]()
- +57 601 326 69 99
[Bogota](https://www.garrigues.com/en_GB/office/bogota)
[Camilo Zarama](/en_GB/team/camilo-zarama-martinez)
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- +57 601 326 69 99
[Bogota](https://www.garrigues.com/en_GB/office/bogota)
[Carolina Camacho](/en_GB/team/carolina-camacho-solana)
[Contact]()
- +57 601 326 69 99
[Bogota](https://www.garrigues.com/en_GB/office/bogota)
[Mónica Bolaños](/en_GB/team/monica-bolanos-castro)
[Contact]()
- +57 601 326 69 99
[Bogota](https://www.garrigues.com/en_GB/office/bogota)
[Find more professionals](../team)
### Related services
- [Corporate and M&A ](/en_GB/services/corporate-and-ma)
- [Labor and Employment ](/en_GB/services/labor-and-employment)
- [Tax ](/en_GB/services/tax)
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- - [Bogota](/en_GB/office/bogota)
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