On June 28th, the National Tax and Customs Authority (DIAN) issued Resolution 103 of 2024, by which it extended the deadlines established in Article 4 of Resolution 161 of 2021 for the submission of foreign exchange exogenous information corresponding to the fourth quarter of 2023 and the first three quarters of 2024. This modification is part of the DIAN’s process of adaptation its foreign exchange information reception system to align with the Foreign Exchange Information System developed by the Colombian Central Bank.
The new deadline for submission will be six months from the day following the certification of the operational launch of the application and .XML formats designated to receive such information. This certification will be carried out through a technical resolution in which the National Tax and Customs Authority will specify the content and characteristics of the required foreign exchange exogenous information.
Author: Aura Salamanca