According to Resolution 100-018380 issued on September 17, 2024, by the Superintendence of Companies (the “Superintendence”), the payment deadline for the 2024 fiscal year contribution, applicable to companies under the Superintendence’s surveillance or control, has been extended to October 3, 2024.
In accordance with Resolution 100-018039 issued on August 27, 2024, by the Superintendence, the contribution fee payable by obligated companies is of COP$0.1164 for every COP$1.000 of their total assets.
However, for companies undergoing bankruptcy proceedings (Reorganization Empresarial, Reestructuración, Condordato), or Judicial and Voluntary Liquidation, the fee payable is COP$1,300,000.
Failure to comply with this obligation by the new deadline will incur late payment interest and may lead to the initiation of coercive collection proceedings by the Superintendence.
We are available to address any queries you may have or to assist you in ensuring compliance with the aforementioned obligation.
Author: Katerine Delgado