Due to the health emergency generated by the COVID-19 pandemic, the National Government of Colombia, and inspection and surveillance entities have issued the following relevant provisions to consider during this contingency:

Corporate issues

1. Through Resolution 1026 of March 24th, 2020, the Superintendency of Companies decreed as a transitory measure the suspension of terms for the jurisdictional processes of Commercial and Insolvency Procedures that are processed in the Superintendency of Companies.

Resolution 1026 2020

2. Through Circular 100-000004 of March 24th, 2020, the Superintendency of Companies clarified that ordinary meetings of the highest corporate body might be held in its own right on April 1st.

Circular 100-000004 of March 24th, 2020

Tax Issues

1. Through Resolution No. 00027 of March 25th, 2020, DIAN extended the deadlines for sending the exogenous information for the year 2019, starting on May 15th and until May 29th for large taxpayers and from June 1st and until July 1st, 2020, for other obligated legal and natural persons.

Resolution 000027 of March 25, 2020

2. Through Decree 093 of March 25th, 2020, the Mayor's Office of Bogotá established as the maximum date for the presentation and payment of property tax, June 5th, 2020 (with a 10% discount) or until June 24th (no discount). Likewise, it established a maximum period for the filing and payment of vehicle tax until July 3rd, 2020, with a discount.

Decreto 093 of March 25, 2020

3. For its part, through Resolution 177 of March 24th, 2020, the SHD suspended the terms “Suspension of terms in the actions carried out by the District Tax and Collection.”

Resolution 177 of March 24th, 2020

4. Through Decree 425 of March 2020, The Mayor's Office of Itagüí, Antioquia modified its tax calendar for the taxable year 2020.

Decree 425 of March 20, 2020

5. The Mayor's Office of Tunja issued Resolution No. 0027 of March 18th, 2020, through which it modified the terms to present, declare and pay the annual industry and commerce tax and its complementary notices and boards and the firefighter surcharge. It also established the places, and the deadlines to file the monthly withholding tax returns at the source are modified.

Resolution 00027, of March 18, 2020

6. Through Resolution 00022 of March 18th of 2020, the DIAN suspended the terms in the administrative processes and actions in tax, customs, and exchange matters.

Resolution 00022 of March 18, 2020

7. The Mayor's Office of Rionegro issued Decree 175 of March 17th, 2020, through which it extended the term for the presentation of the declaration of the industry and commerce tax and its complementary notices and boards of the year 2019.

Decree 175 of March 17, 2020

Summary of measures

Through this link, you will find the summary of the government authorities about COVID-19 / See Document.

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