Colombia has published Decree No. 608 of 8 April 2019, which includes rules on the filing of returns for the country's new equity tax. The new tax was introduced as part of the tax reform law for 2019 (Law No. 1943) and is levied at a rate of 1% for 2019, 2020, and 2021. The tax applies for individuals, as well as non-resident companies and entities that are not income tax filers in Colombia, including on real estate, mining and oil rights, and other assets where the net equity in Colombia i…