Calle 90 # 19c -74

+ 57 (1) 6188000

Key contacts:

Head of Tax & Legal : Ricardo Andrés Ruiz Cabrera
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Partner for Transfer Pricing: Jorge Angarita Gómez
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Quick facts:

Number of advisors: 176 professionals
Network memberships: KPMG
Languages: Spanish and English

KPMG is a practice that brings together 176 professionals dedicated to providing specialized tax and legal services on fronts such as compliance, advisory, International Tax, M&A, transfer pricing, dispute and litigation, customs and exchange, and BPO services.

Within the sectors of the economy that we serve are the financial and insurance sectors, consumption, natural resources, technology, telecommunications, services, tourism and airlines, health, government, infrastructure, and the public sector. We have a presence in 5 cities of Colombia, recently opening offices in the “Cafetera” Region, and we have strategic alliances in the mentioned sectors.

KPMG is a Firm that has provided tax services for more than 60 years and has worked with companies and clients of different sectors, including Oil & Gas, Energy, Tech and Telecoms, Industrials, Automotive, among others; during the last year we have participated in important transactions in the concessions and energy sector. Additionally, we are ranked in Chambers&Partners and Best Lawyers.

At KPMG in Colombia, diversity and inclusion are fundamental to our organizational culture. They are pillars for building strong work teams since we respect and understand that the inherent differences of each of us as people, enrich and allow us to see beyond opportunities.

Corporate tax matters

  • Cross-border project management
  • Transactions
  • M&A
  • Financial services
  • Corporate taxes
  • Technology
  • Value chains

Dispute resolution

  • Competition/anti-trust cases
  • Dispute resolution
  • Pre-litigation
  • MAPs/ADRs
  • Litigation

Tax advisory

  • Tax consulting
  • International tax advisory

Indirect tax

  • VAT
  • GST
  • Customs


  • BPO
  • Legal
  • Customs & Foreign Exchange

International Tax
Ricardo Andrés Ruiz Cabrera
Head of Tax & Legal

Practice speciality: Tax expert with 20 years of experience at Big Four firms. He has extensive experience in national, international taxation and M&A transactions, including strategic advice, planning, compliance, due diligence, and structuring.

Recent matter highlights:

  • Ricardo is a frequent speaker at tax conferences in Colombia.
  • He has also published several book’s articles in International Tax matters.
  • Head of the International Tax Program offered by the Colombian Tax Institute (Instituto Colombiano de Derecho Tributario).
  • Former chair of the Colombian branch of IFA (International Fiscal Association), and member of its board of directors.

Transfer Pricing
Jorge Angarita Gómez
Partner for Transfer Pricing

Practice speciality: Economist with a Master in Business Administration (MBA) with emphasis on finance and strategy. He has knowledge and experience in corporate finance, Transfer Pricing, and business strategy. Jorge has more than 15 years of experience in transfer pricing matters, both in the private and public sectors; he has worked in different Big Four and law firms in Colombia and Chile, as well as in the Chilean Tax Authority.

Recent matter highlights:

  • Jorge has advised clients in different industries such as Oil & Gas, mining, construction, Technology, Media and Telecommunications (TMT), agriculture, energy, financial and investment, pharmaceutical, mass consumption, among others.
  • Jorge has led and coordinated consultancies on Transfer Pricing matters for different jurisdictions in South America.
  • He has had the opportunity to advise multinationals on TP documentation, TP planning, TP policy design and implementation, business restructuring and value chain analysis, IP and Intangible valuation models, Cash pooling and financial structures, negotiation of Advance Price Agreements (APA’s), among others.
  • Advise companies in TP Litigation processes with the Tax Authorities including several types of transactions under audit, such as financial structures, tangible goods, intangibles, intercompany services, and business restructuring.
  • Besides of actively participate in the private sector, Jorge had the opportunity to work in the Servicio de Impuestos Internos (SII) of Chile as an advisor of the International Tax Department.
  • Jorge is professor of Transfer Pricing module of the Master in Taxation at the Universidad de Chile, as well, he teaches in the Transfer Pricing Diploma of Universidad de Santiago de Chile at the Universidad of Santiago de Chile (USACH).

Corporate Tax Compliance
Maritza Sarmiento Ochoa
Partner, GCMS & Tax for Audit and Due Diligence Services in Colombia

Practice speciality: Public Accountant and Business Advisor with more than 26 years of experience in National and Municipal taxes in Due Diligence, Audit and Tax Planning services. She has extensive experience in different sectors such as Oil & Gas, Manufacturing, Energy Services, Concessions, Health, among others.

Recent matter highlights:

  • Partner in charge of the main tax compliance accounts, tax consulting, tax diagnosis, tax planning and attention to tax authorities
  • She is also the partner in charge of Cali's office and the practice of Tax Audit (review of controls and compliance with taxes) for the Tax Reviews of the real sector and services of Bogotá and Cali.
  • She has experience in preparing and reviewing US-GAAP and IFRS reporting packages for entities with functional currencies other than the peso.
  • As a Partner, she participates in tax Due Diligence services, including the review of financial models from a tax perspective.
  • She participates as a lecturer in various seminars offered by KPMG on corporate income tax, deferred taxes, US GAAP and IFRS, among others.
  • Lecturer in national Tax Conferences organized by KPMG, The Colombian Chamber of Commerce (Cali) and other professional associations.
  • Active member of the Colombian Institute of Tax Law (ICDT).
  • Member of the National Institute of Public Accountants (INCP).
  • Active member of the IFA.

Tax Bookkeeping Payroll
Oswaldo Pérez Quiñones
Partner, Accounting Outsourcing in Colombia

Practice speciality: He has been a partner since 2010, with more than twenty-five years of experience in areas such as external tax audit for different national and international companies.

Recent matter highlights:

  • Currently, he leads the GCMS services (Global Compliance Management Services) for Colombia.
  • He has participated in planning and compliance advisory to large multinationals, as well, as he currently is in charge of tax technology.
  • He was in charge of the IES (International Executive Services) service for five years.
  • Advisory Member in the implementation of IFRS in Colombia in relation to taxes in the Technical Council of Accounting.
  • President of technical tax and economic affairs of the ICDT, year 2017.
  • He has been professor of tax issues at the Universidad Santo Tomás de Aquino and Universidad Externado de Colombia.


  • Agriculture
  • Automotive
  • Aviation
  • Banking
  • Consumer goods and services
  • Energy
  • Financial services
  • Food and beverage
  • Government and public policy
  • Industrials
  • Insurance
  • Mining
  • Oil and gas
  • Pharma and life sciences
  • Tech and telecoms
  • Utilities

Cali Office
Calle 6 N # 1- 42
Cali, 760045
T: +57 (2) 668 1480

Medellín Office
Calle 2 # 20 – 50
Medellín, 05001
T: +57 (4) 355 6060

Barranquilla Office
Carrera 53 # 82 - 86 Off. 803
Barranquilla, 11011
T: +57 (5) 378 4232

Bucaramanga Office
Cra. 29 # 45-45 Centro Comercial Empresarial Metropolitan Business Park
Bucaramanga, 680003
T: +57 (7) 6809157