Filling dates and payment of the installments of national taxes

Decree 435 of 2020

The Decree 435 of December 23th of 2019 modified the Tax Decree 1625 of 2016 that set the filling dates, and payment of the installments of national taxes for 2020.

Income tax return

The deadlines to file the income tax return of the taxable year 2019 to be submitted in 2020 are the following:

Major Taxpayer

Tax return filing and payment second installment

Las Digit of the Tax ID	Tax return filing and payment second installment
0	April 21
9	April 22
8	April 23
7	April 24
6	April 27
5	April 28
4	April 29
3	April 30
2	May 4
1	May 5

Legal entities and other entities

Tax Return Filling and First Installment

Las Digit of the Tax ID	Tax return filing and payment first installment
96 al 00	April 21
91 al 95	April 22
86 al 90	April 23
81 al 85	April 24
76 al 80	April 27
71 al 75	April 28
66 al 70	April 29
61 al 65	April 30
56 al 60	May 04
51 al 55	May 05
46 al 50	May 06
41 al 45	May 07
36 al 40	May 08
31 al 35	May 11
26 al 30	May 12
21 al 25	May 13
16 al 20	May 14
11 al 15	May 15
06 al10	May 18
01 al 05	May 19

Additionally, it established the following deadlines to pay the first installment of the surcharge for financial institutions classified as Major Taxpayers:

Payment first installment (50%)

Las Digit of the Tax ID	Payment first installment
0	April 21
9	April 22
8	April 23
7	April 24
6	April 27
5	April 28
4	April 29
3	April 30
2	May 4
1	May 5

Annual report of assets possessed abroad

The deadlines to file the annual report of assets possessed aboard to be submitted in 2020 are the following:

Major Taxpayers

Last Digit of the Tax ID	Due Date
0	April 21
9	April 22
8	April 23
7	April 24
6	April 27
5	April 28
4	April 29
3	April 30
2	May 4
1	May 5

Legal entities

Last Digits of the Tax ID	Due Date
96 al 00	April 21
91 al 95	April 22
86 al 90	April 23
81 al 85	April 24
76 al 80	April 27
71 al 75	April 28
66 al 70	April 29
61 al 65	April 30
56 al 60	May 04
51 al 55	May 05
46 al 50	May 06
41 al 45	May 07
36 al 40	May 08
31 al 35	May 11
26 al 30	May 12
21 al 25	May 13
16 al 20	May 14
11 al 15	May 15
06 al 10	May 18
01 al 05	May 19

Value Added Tax

Regarding the obligation of the file and pay the Value Add Tax (VAT), the Decree established that the responsible for VAT that develops the economic activities of the Resolution 139, 2012, listed below, will have until June 30, 2020, to pay the Bimonthly VAT Tax return of March-April.

ISIC Code	DESCRIPTION
5611	Mobile food service activities
5613	Mobile service activities of food prepared at coffee shops
5619	Other Mobile food service activities
5630	Beverage Serving Activities
7911	Travel Agency Activities
7912	Tour Operator Activities

ISIC Code	DESCRIPTION
5611	Mobile food service activities
5613	Mobile service activities of food prepared at coffee shops
5619	Other Mobile food service activities
5630	Beverage Serving Activities
7911	Travel Agency Activities
7912	Tour Operator Activities

National Consumption Tax

Regarding the obligation of the file and pay the National Consumption Tax, the Decree established that the responsible for National Consumption Tax that develops the economic activities of the Resolution 139, 2012, listed below, will have until June 30, 2020, to pay the Bimonthly Tax return of March-April.

ISIC Code	DESCRIPTION
5611	Mobile food service activities
5613	Mobile service activities of food prepared at coffee shops
5619	Other Mobile food service activities
5630	Beverage Serving Activities