Due to the public health crisis caused by the Coronavirus, the Mayor's Office of Bucaramanga issued Resolution 1978 on March 24, 2020, which amends the municipal tax calendar for 2020 (Resolution 3947 of December 2, 2019).
Filing due dates of 2019 annual industry and commerce tax return ("ICT") and 2019 annual supplementary billboard tax changed for those taxpayers whose Taxpayer Identification Number ("TIN") is zero or nine.
Below are the changes in the due dates:
|
Filing due date |
||
|
TIN’s last digit |
Prior date |
Date amended by the Mayor’s Office |
|
9 |
17 March 2020 |
17 April 2020 |
|
0 |
19 March 2020 |
20 April 2020 |
According to the Resolution, these new dates also apply to individuals or legal entities carrying out activities treated as excluded, exempt or both for ICT purposes. These taxpayers will pay their liability based on the income gained from taxable activities.
As regards ICT withholdings, the Resolution modifies the date of filing of the monthly return of February 2020. As expressed below, the last digit of the citizenship card or the NIT of the withholding agent is taken for filing the returns:
|
February 2020 |
||
|
TIN’s last digit |
Prior date |
Date amended by the Mayor’s Office |
|
1,2,3 |
18 March 2020 |
13 April 2020 |
|
4,5,6 |
24 March 2020 |
14 April 2020 |
|
7,8,9,0 |
25 March 2020 |
15 April 2020 |