By Official Act 100-01069, the Superintendence of Companies established the contribution rate to be imposed on the companies subject to its surveillance or control.
The contribution rate corresponds to pay 0.10 cents for each COP 1,000 of total assets, without exceeding 1% of the total contributions, nor being less than (27.35) Tax Value Units – TVU of 2023 and must be paid within 20 calendar days, following the date of issuance of the collection account.
Late payment will cause late payment interest applied to income tax and complementary taxes.
*Source in Spanish.
