CRS

The Confederation of Cooperatives of Colombia (Confecoop) has requested the National Tax and Customs Directorate (DIAN) to immediately suspend requirements for reports under the Common Reporting Standard (CRS) sent to cooperatives that do not engage in financial activities. Confecoop states that these notices lack legal basis for non-obligated entities. The request is supported by regulations such as Resolution 000078 of 2020 and Concept 10520 of 2025.