ESAP: Colombian Public Entities Required to Make Parafiscal Contributions

Colombian public entities obligated to make parafiscal contributions to the ESAP, as stipulated by Law 21 of 1982. The dataset includes entity names, tax IDs, and geographic codes. It is hosted on the Colombian open data portal and was last updated on 2026-05-18.

Use Cases

• Mapping the geographic distribution of contributing entities using MUNICIPIO / ISLA and DEPARTAMENTO columns.
• Analyzing the relationship between administrative units and entities using TERRITORIAL ESAP and ENTIDAD APORTANTE columns.
• Identifying and verifying public entities for administrative audits using the NIT (Tax ID) and ENTIDAD APORTANTE columns.

Strengths

• Data is structured with clear identifiers including NIT (Tax ID) and geographic codes.
• Provides a direct link to the specific legal framework (Law 21 of 1982) governing the data.

Limitations

• Row count and dataset size are unknown, which may limit suitability assessment.
• Description metadata is limited; actual data quality requires manual inspection after download.

Provenance

Source

www.datos.gov.co (Colombian open data portal).

Collection Method

Likely an administrative registry of entities obligated by law.

Freshness

Last updated 2026-05-18 18:28:10; freshness should be verified.

Geography

Colombia, based on department and municipality columns.