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Modification to the deadlines for the delivery of third-party reports (“Información Exógena Cambiaria”)

18/01/2024

In accordance with the amendments to the External Regulatory Circular DCIP 83 of September 25; November 23 and 27, 2023, with which Banco de la República reorganized the structures and content of the exchange declarations and External Credit Reports

January 18th/2024.

In accordance with the amendments to External Regulatory Circular DCIP 83 of September 25; November 23 and 27, 2023, with which Banco de la República reorganized the structures and content of the exchange declarations and External Credit Reports reported in the Exchange Information System, the National Tax and Customs Directorate -DIAN granted an additional transitory term applicable to the submission of exogenous information to said entity, as follows:

  • The Intermediaries of the Exchange Market (IMC), will transmit as follows:

February 2024: the information for the month of October 2023.

July 2024: they will transmit the information for the months of November and December 2023, as well as the information for the first and second quarters of 2024.

  • Clearing account holders and postal service concessionaires providing postal financial services shall transmit as follows.

July 2024: information for the fourth quarter of 2023 (October to December) and the first and second quarters of 2024 (January to March; April to June).

As indicated in the communication, the clearing account holders that have transmitted such information in January 2024, corresponding to the exchange operations of October 2023 (as expressed in the aforementioned communication), must resubmit it in July 2024 according to the adjustments made.

Finally, the National Tax and Customs Directorate (DIAN), communicates that the deadlines indicated above will be established through a resolution that will temporarily modify article 4° of Resolution 161 of 2021 as amended by Resolution 494 of 2022, issuing in a few days the deadlines to be taken into account for such transmission.

 

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