Exogenous Information Obligation – Deadline February 27
The National Tax and Customs Directorate (DIAN), through Resolution 000227 of 2025, updated the provisions on formal tax obligations, introducing technical and operational adjustments to strengthen control, oversight, and information reporting.
Within this framework, a new exogenous information obligation was created, with a deadline on the last business day of February 2026, aimed at ensuring the traceability of transactions involving the transfer of shares, quotas, or contributions in non-listed companies.
Conditional Responsibility
The resolution expands the obligated parties and updates formats. In particular, Article 1.3.12.6 incorporates as new obligated parties the partners or shareholders who transfer shares of non-listed companies, and introduces Form 2833 for reporting such transactions.
The measure establishes a scheme in which timely compliance with the duty to report determines who assumes the formal obligation before DIAN:
- If the partner reports on time → the company reports.
- If the partner does not report → the partner becomes directly obligated.
Main Obligations
| Responsible Party | DIAN Form | What Must Be Reported | Deadline |
| Companies | 2820 | Transactions involving the transfer of shares, quotas, or contributions in non-listed companies | February 27, 2026 |
| Partners/Shareholders | 2833 | Transfer transaction (when they do not provide complete information to the company) | February 27, 2026 |