Colombia has established a tax credit for resident individuals and companies making donations to a sub-account of the National Fund for Risk Mitigation for the acquisition and development of COVID-19 vaccines and other activities for COVID-19 immunization. The credit is equal to 50% of any donations made, subject to approval and certification, and applies for tax years 2021 and 2022 with respect to COVID-19. The credit may also be available for other years in which the acquisition of products…