On December 23, 2019, Colombia’s tax authority, the National Directorate of Taxes and Customs, issued Decree No. 2345, which sets out key transfer pricing documentation deadlines.
The Decree provides that the deadline for filing informative transfer pricing returns and local files is July 7-July 21, 2020.
The deadline for filing country-by-country reports and master files is December 10-23, 2020.
See Decree No. 2345