Colombia has published Decree 435 of 19 March 2020, which provides further tax deadline extensions in response to COVID-19. Key points of the Decree include:
- For large taxpayers, the deadline to file the annual tax return and make the first and second tax payment is extended to between 21 April and 5 May 2020, depending on the taxpayer's tax number (NIT);
- For other taxpayers, the deadline to file the annual tax return and make the first tax payment is extended to between 21 April and 19 May…