Colombia Tax Agency Issues Resolution on Expanded Mandatory Tax Reconciliation Reporting Requirements

The Colombian National Tax and Customs Directorate Dec. 30, 2025, issued Resolution No. 000246/2025, on the expanded mandatory tax reconciliation reporting requirements. The resolution includes measures to: 1) require taxpayers to electronically submit the Tax Reconciliation Report if they consolidate or combine the financial statements of their affiliates, subsidiaries, or other entities under any applicable financial reporting framework, or are registered as a business group or controlled entity; 2) extend the reporting requirement to the affiliates, subsidiaries, or entities that were subject to consolidated or combined reporting; 3) remove the 45,000 tax value unit (UVT) threshold and apply the requirement ...