1. Suspension of procedural time limits in administrative proceedings and actions regarding tax, customs, and foreign exchange matters

The National Government issued Resolution 012660 of August 27, suspending procedural terms in administrative tax, customs, and foreign exchange proceedings and actions within the Sectional Directorates of Pereira, Buenaventura, Tuluá, and Manizales, in view of the national disaster declared on August 11.

The suspension of terms comprises the following:

1. Terms are suspended from August 26 through September 11, 2026.
2. The suspension applies to the aforementioned sectional directorates, as well as to proceedings and actions that must be handled by other sectional or operational directorates regarding taxpayers whose domicile corresponds to the Sectional Directorates of Pereira, Buenaventura, Tuluá, and Manizales.
3. The suspension encompasses the following administrative actions, procedures, formalities, and processes under the purview of the DIAN: audit, control, determination of tax, customs, and foreign exchange obligations; imposition and dispute of penalties; collection, enforcement, document management, notifications, administrative appeals, responses to requirements, provision of information, response to administrative actions, filing of requests, and interposition of appeals.
4. During the suspension period, the statutory terms for the finality of tax and customs returns shall not run.
5. The suspension of terms does not apply to: the processing, review, decision, and granting of payment facilities; lifting of attachment requests; or ongoing refund and/or offset proceedings.

It is important to note:

This regulation does not modify deadlines for substantive or formal tax obligations already established directly by law or by general regulatory provisions.

2. Addition of transitional paragraphs to Articles 1.6.1.13.2.15. and 1.6.1.13.2.33. of Decree 1625 of 2016

The National Government added transitional paragraphs to Articles 1.6.1.13.2.15. and 1.6.1.13.2.33. of Decree 1625 of 2016, establishing special deadlines for the fulfillment of certain tax obligations by individuals affected by the seismic event that occurred on August 10, 2026.

The additions contemplated by the National Government are:

1. A special deadline was established for filing and paying the income and complementary tax return for the 2025 taxable year applicable to individuals and unliquidated estates that, as of August 10, 2026, had their tax domicile in municipalities falling under the Cali, Palmira, Tuluá, Buenaventura, Pereira, Armenia, Manizales, Quibdó, or Popayán tax branch offices; these deadlines fell between October 15 and November 13.
2. A special deadline was also established for declaring and paying withholding taxes applicable to withholding agents and self-withholding agents whose tax domicile, as of August 10, 2026, is located in any of the municipalities specified in the preceding point.

This is in view of the fact that, on August 11 last, the National Government declared a state of national disaster.

It is important to note:

For the application of special deadlines, the tax domicile shall be deemed to be the one reported in the Single Tax Registry (RUT) as of August 10, 2026.

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