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Colombia: Tax relief includes extended tax return, tax payment deadlines (COVID-19)

Colombia: Tax relief includes extended tax return

The national tax authority (DIAN) announced certain tax relief measures in response to the coronavirus (COVID-19) pandemic.

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Among the tax relief measures:        

  • The deadlines for filing tax returns for direct taxes and for paying these direct taxes have been extended. Some local authorities also have extended the deadlines for filing returns and paying municipal taxes.
  • Regarding the tax and exchange information that taxpayers must submit to the national tax authority (DIAN), the deadlines for submitting this information have been extended.
  • With respect to value added tax (VAT) declarations and payments, the deadline for paying the tax is extended for taxpayers whose economic activities include onsite sales of food and alcoholic beverages (consumption at the taxpayer’s establishment) and activities of travel agencies and tour operators.
  • A VAT exemption on the import and sale, in the national territory of Colombia, of certain goods and supplies essential for the provision of medical services to patients diagnosed with COVID-19, until 17 April 2020.

The national tax authority (DIAN) suspended the processing and administrative actions regarding tax, customs, and exchange matters, from 19 March 2020 to 3 April 2020. Some local tax authorities have also suspended the processing and administration of tax matters.

Concerning customs duties, for a six-month period, a 0% customs duty rate will apply on imports of medicines and medical equipment and on imports of cargo using air transport. The exportation and re-exportation of certain goods needed in response to the COVID-19 emergency are prohibited during the six-month period. 

As a consequence of COVID-19, all administrative proceeding deadlines related to customs procedures before the customs authority are suspended. This suspension covers the period between 19 March 2020 and 3 April 2020.  


For more information, contact a KPMG tax professional in Colombia

Elsa Ceballos | elsaceballos@kpmg.com

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