With Decree 2229 of December 22, 2023, new deadlines were established for the fulfillment of formal obligations.

In September, according to the last digit of the NIT, the Informative Return must be filed with the DIAN, as well as the Local File and the Master File.

Likewise, the tenth business day of December was established as the deadline for the Country-by-Country Report.

See the dates in the following table: