On 22 October 2026, DIAN published a draft resolution proposing amendments to Title 3 of Resolution 000227 of 23 September 2025, which governs exogenous tax information reporting. The proposal introduces new reporting obligations, expands the data required from certain informants, and modifies technical specifications for data submission. The changes cover taxable years 2026 through 2028 and aim to enhance DIAN’s risk analysis capabilities and cross-checking of taxpayer declarations.
Key Takeaways
- Expanded Scope: Additional taxpayers, including digital platform operators and crypto-asset service providers, will be required to submit detailed transaction reports.
- Technical Updates: New data formats and validation rules will require updates to accounting and ERP systems to ensure compliant filing.
- Compliance Timeline: Affected entities should prepare for implementation starting with the 2026 tax year, with final specifications expected after public consultation.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement