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Bogotá.- The Ministry of Finance and Public Credit has ready the draft of the decree with the deadlines of the tax obligations for 2024, which correspond to those caused in the taxable year 2023.

In that sense, the document clarifies that the following taxpayers are not obliged to file the income and complementary tax return for the taxable year 2023:

  1. Salaried employees who are not liable for sales tax -VAT, whose gross income comes at least eighty percent (80%) from payments originated in an employment or legal and regulatory relationship, provided that in relation to the taxable year to be declared, all of the following additional requirements are met:

1.1. That the gross equity on the last day of the taxable year to be declared does not exceed four thousand five hundred (4,500) UVT.

1.2. That the gross income is less than one thousand four hundred (1,400) UVT.

1.3. That the consumption by means of credit card does not exceed one thousand four hundred (1,400) UVT.

1.4. That the total value of purchases and consumptions does not exceed one thousand four hundred (1,400) UVT.

1.5. That the total accumulated value of bank consignments, deposits or financial investments does not exceed one thousand four hundred (1,400) UVT.

  1. Individuals and unliquidated successions that are not liable for sales tax -VAT, resident in the country, provided that, in relation to the taxable year to be declared, they comply with all the following requirements:

2.1. That the gross equity on the last day of the taxable year to be declared does not exceed four thousand five hundred (4,500) UVT.

2.2. That the gross income of the respective taxable year does not equal or exceed one thousand four hundred (1,400) UVT.

2.3. That the consumption by means of credit card does not exceed one thousand four hundred (1,400) UVT.