The Colombian tax authority (DIAN) has issued Resolution No. 000004 of 24 January 2025, which prescribes the income tax and complementary tax return form for non-residents with a significant economic presence (SEP) in Colombia, Form No. 115. Form No. 115 is used for the 2024 tax year and subsequent years and must be submitted electronically using the electronic signature FE and will be made available on the website www.dian.gov.co, in the computer service for registered users.