Colombia has published Decree 520 of 6 April 2020, which provides additional tax deadline extensions in response to COVID-19. Key points of the Decree include:
- For large taxpayers, the deadline to make the second tax payment for 2019 is set between 21 April and 5 May 2020, depending on the taxpayer's tax number (NIT), and the deadline to file the annual tax return and make the third payment for 2019 is set between 9 June and 24 June 2020, depending on the NIT;
- For other taxpayers, the deadl…