The Colombian tax authority (DIAN) has issued a press release on Decree No. 2345 of 23 December 2019, which sets out the deadlines for tax return (declaration) filing and payment in 2020, as well as transfer pricing documentation deadlines, including Local/Master file and Country-by-Country (CbC) reports, and other tax filing obligations.
Some of the main deadlines for companies, which depend on the last digits of the taxpayer's tax number (NIT), are as follows:
- Tax return and payment:
- f…