On April 3, 2025, the National Tax and Customs Directorate (DIAN) issued Resolution 000024, which defines the technical conditions, content and deadlines for the reporting of exogenous foreign exchange information corresponding to transactions channeled through the foreign exchange market and clearing accounts.
This resolution marks a relevant change in the formal duties of the Intermediaries of the Exchange Market (IMC), as well as of the holders of clearing accounts registered with the Banco de la República, who must now adapt their internal reporting and compliance systems to the new standards required by the DIAN.
