On 22 October 2019, the Colombian Government submitted a tax reform bill in Congress that contains essentially the same text as the 2019 tax reform law, Law No. 1943 of 2018, with some small difference resulting from changes in the national development plan and the omission of certain transitional provisions that will no longer be relevant from 2020. The reintroduction of essentially the same reform measures is needed following the 16 October judgment of the Constitutional Court that most mea…