Due to the public health crisis caused by the Coronavirus, the Mayor's Office of Cali issued Resolution 4131.040.21.0045 on March 20, 2020, to modify the dates to file and pay 2019 Industry and Commerce Tax (“ICT”).
Dates for filling 2019 ICT returns begin on April 20, 2020, and end on June 01, 2020, according to the last digit of the taxpayer’s Tax ID number (“TIN”) and the net income to declare in Cali.
Below are the changes in the due dates:
|
Due date for filing ICT returns |
||
|
Legal entities with net income to declare in Cali equal to or greater than 87,755 UVT (COP $ 3,124,692,285) |
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|
TIN’s last digit |
Prior date |
Date modified by the Mayor’s Office |
|
1 y 2 |
March 24, 2020 |
April 20, 2020 |
|
3 y 4 |
March 25, 2020 |
April 21, 2020 |
|
5 y 6 |
March 26, 2020 |
April 22, 2020 |
|
7 y 8 |
March 27, 2020 |
April 23, 2020 |
|
9 y 0 |
March 30, 2020 |
April 24, 2020 |
|
Due date for filing ICT returns |
||
|
Individuals with net income to declare in Cali equal to or greater than 87,755 UVT (COP $ 3,124,692,285)) |
||
|
TIN’s last digit |
Prior date |
Date modified by the Mayor’s Office |
|
1 y 2 |
April 06, 2020 |
April 27, 2020 |
|
3 y 4 |
April 07, 2020 |
April 28, 2020 |
|
5 y 6 |
April 08, 2020 |
April 29, 2020 |
|
7 y 8 |
April 13, 2020 |
April 30, 2020 |
|
9 y 0 |
April 14, 2020 |
May 04, 2020 |
|
Due date for filing ICT returns |
||
|
Legal entities with net income to declare in Cali equal to or greater than 8,107 UVT (COP $ 288,665,949) and less than 87,755 UVT (COP $ 3,124,692,285) |
||
|
TIN’s last digit |
Prior date |
Date modified by the Mayor’s Office |
|
1 y 2 |
April 06, 2020 |
May 04, 2020 |
|
3 y 4 |
April 07, 2020 |
May 05, 2020 |
|
5 y 6 |
April 08, 2020 |
May 06, 2020 |
|
7 y 8 |
April 13, 2020 |
May 07, 2020 |
|
9 y 0 |
April 14, 2020 |
May 08, 2020 |
|
Due date for filing ICT returns |
||
|
Individuals with net income to declare in Cali equal to or greater than 8,107 UVT (COP $ 288,665,949) and less than 87,755 UVT (COP $ 3,124,692,285) |
||
|
TIN’s last digit |
Prior date |
Date modified by the Mayor’s Office |
|
1 y 2 |
April 15, 2020 |
May 11, 2020 |
|
3 y 4 |
April 16, 2020 |
May 12, 2020 |
|
5 y 6 |
April 17, 2020 |
May 13, 2020 |
|
7 y 8 |
April 20, 2020 |
May 14, 2020 |
|
9 y 0 |
April 21, 2020 |
May 15, 2020 |
|
Due date for filing ICT returns |
||
|
Legal entities with net income to declare in Cali less than 8,107 UVT (COP $ 288,665,949) |
||
|
TIN’s last digit |
Prior date |
Date modified by the Mayor’s Office |
|
1 y 2 |
April 15, de 2020 |
May 18, 2020 |
|
3 y 4 |
April 16, 2020 |
May 19, 2020 |
|
5 y 6 |
April 17, 2020 |
May 20, 2020 |
|
7 y 8 |
April 20, 2020 |
May 21, 2020 |
|
9 y 0 |
April 21, 2020 |
May 22, 2020 |
|
Due date for filing ICT returns |
||
|
Individuals with net income to declare in Cali less than 8,107 UVT (COP $ 288,665,949) |
||
|
TIN’s last digit |
TIN’s last digit |
TIN’s last digit |
|
1 y 2 |
April 22, 2020 |
May 26, 2020 |
|
3 y 4 |
April 23, 2020 |
May 27, 2020 |
|
5 y 6 |
April 24, 2020 |
May 28, 2020 |
|
7 y 8 |
April 27, 2020 |
May 29, 2020 |
|
9 y 0 |
April 28, 2020 |
June 01, 2020 |
According to the Resolution, taxpayers must opt for electronic filing. The payment can be made physically in financial institutions or electronically through PSE.
Additionally, as a temporary measure for the 2019 ICT, the Resolution establishes that payment may be made in installments as follows:
|
Installment |
Percentage (%) |
Due date for payment |
|
First installment |
30% |
On the 2019 ICT filing due date, according to the last digit of the taxpayer’s Tax ID number and the net income to declare in Cali. |
|
Second installment |
30% |
Until July 31, 2020 |
|
Third installment |
40% |
Until October 30, 2020 |