Colombia has published Decree No. 612 of 4 June 2021, which provides that due to the continued difficulties faced by micro and small companies as a result of the COVID-19 pandemic, a new schedule is added for these companies for the tax payment obligations in 2021 in respect of the 2020 tax year. The payment deadlines were previously extended for micro and small companies to between 9 and 23 June 2021 for the first payment, depending on the last digits of the taxpayer's tax number (NIT), and…