Even if you are not a taxpayer of the Industry and Commerce Tax in the Special District of Science, Technology, and Innovation of Medellin, you could be neglectful in reporting exogenous information if you do not consider the following.
Not only the withholding agents of the ICA, legal entities, consortia, temporary partnerships, and natural persons who are taxpayers of the Industry and Commerce Tax in Medellin are the only ones obligated to report exogenous information.
The Medellin district, in its effort to strengthen its oversight programs to determine the formal and substantive obligations of the district's taxpayers, intends to ensure that the responsibility for providing information does not solely fall on the taxpaying entities. It also aims to have natural or legal persons who, even if they are not taxpayers or declarants in the municipality, can provide information that helps enhance the district's oversight program and allows for necessary data cross-referencing to control taxes effectively.
In line with what is established in Article 6 of Agreement 066 of 2017, Articles 631-3 and 633 of the ET (Statute of Taxation), and through Resolution 202350037010 of May 2023, which modifies some articles of Resolution 202250129177 of December 2022, it is determined who is obligated to provide tax information to the District of Science, Technology, and Innovation of Medellin, as well as the dates for reporting information: from June 26 to July 10, 2023, based on the last digit of the Tax Identification Number (NIT).
You must report exogenous information to the municipality if you earned gross income exceeding 3,500 UVT during the taxable year 2022 ($133,014,000) for:
- Information on purchases of goods and/or services made by taxpayers or non-taxpayers of the Industry and Commerce Tax of the Special District of Science, Technology, and Innovation of Medellin when the cumulative amount of payments or deposits into an account equals $5,000,000.
- Information on income earned outside the Special District of Science, Technology, and Innovation of Medellin.
- Information on income earned from exempt or non-taxable activities and other non-taxed, deductions, or exemptions of ICA taxpayers in the Special District of Science, Technology, and Innovation of Medellin.
- Information on outdoor visual advertising displayed within the jurisdiction of the municipality of Medellin, on any fixed or mobile structure with dimensions equal to or greater than 8 square meters.
Additionally, you must report exogenous information to the municipality if you have engaged in any of the following activities:
- Agents withholding the Industry and Commerce Tax who have carried out or assumed withholdings in the district of Medellin.
- Fiduciary companies managing autonomous assets and trust assignments involved in taxable activities in the district of Medellin.
- Persons or entities entering into business collaboration contracts.
- Withholding agents of the ICA tax in the municipality of Medellin who are also taxpayers of the Industry and Commerce Tax in this district.
- Natural persons and other entities, whether or not they are taxpayers in the municipality, who received income for third parties and had gross income equal to or exceeding $500,000,000.
- Administrators of investment funds or collective portfolios, stock exchanges, banks, and other entities supervised by the Superintendency of Finance, notaries, construction companies, the National Civil Registry, collection agents of the public lighting tax, wholesale and retail distributors of the gasoline surcharge, fixed telephone tax collection agents, and mobile telephone operators.
The information must be reported through the platform provided by the Mayor's Office of Medellin for this purpose. Companies not registered in the municipality must register on the portal by entering the basic company information.