Colombia Amends Return and Payment Deadlines for New Surcharges and Taxes Introduced by Recent Tax Reform

Colombia's Ministry of Finance has published Decree No. 0219 of 15 February 2023, which modifies the return deadlines established by Decree No. 2487 of 2022 (previous coverage). Decree No. 2487 of 2022 set out the deadlines for tax return (declaration) filing and payment in 2023. Decree No. 0219 provides further amendments in light of the tax reform measures introduced by Law 2277 of 13 December 2022 (previous coverage). In particular, Decree No. 0219 provides amendments in relation to:

• The…