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Colombia Extends Fiscal Reconciliation Report Submission Requirement to All Members of a Group

|Approved Changes|Colombia
Colombia

The Colombian tax authority (DIAN) has published Resolution No. 000246 of 30 December 2025, which concerns the requirement to submit the fiscal reconciliation report (reporte de conciliación fiscal). The report, introduced in 2017, includes a consolidation and explanation of differences between accounting and tax balances. A full report is generally required to be completed and submitted elect…

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