Foreign Exchange Exogenous Information: Key Aspects of Resolution 000180 of 2024
On September 26, 2024, the National Tax and Customs Authority (DIAN) published Resolution 000180, which regulates the obligation to report information related to foreign exchange operations subject to the control and oversight of the entity, and repeals Resolution 4083 of 1999.
This Resolution repeals Resolution 4083 of 1999, with the aim of establishing a general and complete regulation on the report of foreign exchange information to the DIAN, in line with the terms, conditions, and procedures set forth in the new Foreign Exchange Information System of the Central Bank.
Regarding the currency information to be reported, the Resolution includes a list of exchange numerals that identify the operations for which exogenous currency information must be submitted. These numerals correspond to operations involving the import of goods, export of goods, external indebtedness, guarantees, as well as services, transfers, and other concepts. Additionally, the formats in which the required exogenous information should be organized, according to the type of operation, are specified, along with rules related to the legalization of customs information and foreign trade operations.
Finally, it is important to clarify that the deadlines for submitting exogenous information are suspended until the resolution that “specifies the content and adopts the technical characteristics of the exogenous currency information required by the DIAN, along with its nine (9) Technical Annexes, which describe the .XML files that organize this information in the updated versions of formats 1059, 1060, 1061, 1062, 1063, 1064, 1066, 1067, and 1070” is issued. The corresponding draft resolution is available on the DIAN website.
Author: Aura Salamanca