| Obligation | Date of fulfillment | Obligated party |
| Ordinary meeting of the maximum corporate body (and Board of Directors if applicable). | Until March 31, 2022. | The maximum corporate body (and the Board of Directors, if applicable) must hold an ordinary meeting at least once a year. |
| Registration of the fiscal auditor in the commercial registry. | Once the fiscal auditor has been appointed and accepted. | Companies with gross assets equal to or greater than COP$4.542.630.000 and/or gross income equal to or greater than COP$2.725.578.000 in 2021. |
| Annual renewal of the Commercial Registry. | Until March 31, 2022. | Companies, commercial establishments, agencies and branches of foreign companies. |
| Approval of Financial Statements. | Until March 31, 2022. | All companies. |
| Update of the national tourism registry. | Until March 31, 2022. | Companies that provide tourism services must renew the national tourism registry of the tourism service provider and of each of its registered commercial establishments. |
| Notification of surveillance situation before the Superintendence of Companies (Superintendencia de Sociedades). | Within 15 business days following the date on which the financial statements that report such situation have been approved. | Companies with assets or income in 2021 greater than COP $30.000.000.000.000. |
| Renewal of registration in the Regitro Único de Proponentes (RUP). | Until April 7, 2022. | Companies registered in the RUP. |
| Implement a program of transparency and business ethics. | Until April 30, 2022. | Companies supervised by the Superintendence of Companies (Superintendencia de Sociedades) that have made international transactions for an amount equal to or greater than COP$100.000.000 and have had income or assets for equal to or greater than COP$40.000.000.000.000. |
| Submit financial statements as of December 31, 2021 to the Superintendence of Companies (Superintendencia de Sociedades). | From April 5 to May 9, 2022. ** The deadline date depends on the last two numbers of the NIT. | Companies subject to surveillance or control by the Superintendence of Companies (Superintendencia de Sociedades) without express order or to which such an order has been issued. |
| File Financial Statements before the Chamber of Commerce. | Within a month from the date of approval. | All companies. |
| Submit a report on money laundering and terrorist financing risk prevention. | From May 23 to 27, 2022. ** The deadline date depends on the last two numbers of the NIT. | Companies that are required to have a self-control and management system for the ML/FT risk. |
| Submit consolidated financial statements as of December 31, 2021 to the Superintendence of Companies (Superintendencia de Sociedades). | Until May 31, 2022. | Holding or controlling companies required to report financial information. |
| Submit program of transparency and business ethics to the Superintendence of Companies (Superintendencia de Sociedades). | From May 31 to June 6, 2022. ** The deadline date depends on the last two numbers of the NIT. | Companies supervised by the Superintendence of Companies (Superintendencia de Sociedades) that have made international transactions for an amount equal to or greater than COP $100.000.000 and have had income or assets equal to or greater than COP $40.000.000.000.000. |
| Submit report on business practices to the Superintendence of Companies (Superintendencia de Sociedades). | From June 7 to June 21, 2022. ** The deadline date depends on the last two numbers of the NIT. | Companies under surveillance or control of the Superintendence of Companies (Superintendencia de Sociedades) that are not in one of the exceptions. |
| Registration of control situation and business group before the Chamber of Commerce. | Within 30 days following the setup of the control situation or the business group | Companies in which a control situation or business group is set up. |
