Law and regulation of Covid-19 tax relief in Colombia

Value Added Tax

  • Extension of due dates only for payment of VAT collected by  certain taxpayers with regards to the first bimester or quarter of the year 2020. However, tax returns must be filed within the original due dates.

Corporate Income Tax

  • Extension of payment dates of Corporate Income Tax  for  certain taxpayers. However, tax returns must be filed within the original due dates.

Social Security Contributions or Payroll Tax

  • N/A

Other relief measures

  • Judicial deadlines were suspended from March 16 to March 20.

Additional comments

  • N/A