Revenue Statistics Details of Tax Revenue - Colombia
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Source
Source Contact person/organisation Contact person/organisationContact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - Colombia', which will help us answer your enquiry more quickly
Data source(s) used Data source(s) usedDirección de Impuestos y Aduanas Nacionales de Colombia, Ministerio de Hacienda y Crédito Público y Banco Central de Colombia. (National Tax and Customs Administration, Ministry of Finance and Public Credit and Central Bank of Colombia).
Direct source Direct sourceCountry representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Date last input received Date last input receivedThe data for Revenue Statistics 2020 was received and processed in Q3 of 2020
Data Characteristics Data Characteristics Variables collected Variables collectedIncludes the reported consolidated revenues of the territorial entities (departments and municipalities). Heading 2000: Before 2013, social security contributions did not include all the contributions entering FOSYGA (Solidarity and Guarantee Fund). Only the portion of the contributions used to finance the subsidised regime (up to 1.5 pp of the 12.5% of the monthly wage paid by employers and employees as an obligatory health contribution) was included. The part of the contributions entering FOSYGA to finance the contributory regime was classified in the social security sector as “other incomes”. From 2013 onwards, all of the health contributions entering FOSYGA are classified as social security contributions. The portion of the contributions not entering FOSYGA that is both collected and spent by the health insurers – EPS - is not part of the fiscal accounts. Headings 1100 and 1200: The data are estimated.
Link to Release calendar Link to Release calendarThis data is released at the same time as the annual OECD Revenue Statistics publication. The latest edition became available in December 2020.
Other data characteristics Other data characteristicsData on an cash basis.
Other Aspects Other Aspects Quality comments Quality commentsYear ending 31st December.
Other comments Other commentsA summary of the key findings for Colombia is available as a downloadable PDF
Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - Colombia', which will help us answer your enquiry more quickly
Dirección de Impuestos y Aduanas Nacionales de Colombia, Ministerio de Hacienda y Crédito Público y Banco Central de Colombia. (National Tax and Customs Administration, Ministry of Finance and Public Credit and Central Bank of Colombia).
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
The data for Revenue Statistics 2020 was received and processed in Q3 of 2020
Includes the reported consolidated revenues of the territorial entities (departments and municipalities). Heading 2000: Before 2013, social security contributions did not include all the contributions entering FOSYGA (Solidarity and Guarantee Fund). Only the portion of the contributions used to finance the subsidised regime (up to 1.5 pp of the 12.5% of the monthly wage paid by employers and employees as an obligatory health contribution) was included. The part of the contributions entering FOSYGA to finance the contributory regime was classified in the social security sector as “other incomes”. From 2013 onwards, all of the health contributions entering FOSYGA are classified as social security contributions. The portion of the contributions not entering FOSYGA that is both collected and spent by the health insurers – EPS - is not part of the fiscal accounts. Headings 1100 and 1200: The data are estimated.
This data is released at the same time as the annual OECD Revenue Statistics publication. The latest edition became available in December 2020.
Data on an cash basis.
Year ending 31st December.
A summary of the key findings for Colombia is available as a downloadable PDF