Due to the public health crisis caused by the Coronavirus and the economic consequences that this has implied, the National Government, through Decree.655 of May 13, 2020, has decided to set new dates for the payment of income tax for legal entities classified as micro, small and medium-sized companies (MiPymes).
In that regard, the second installment shall be paid between November ninth (9) and December seventh (7), 2020, according to the last digits of the Tax Identification Number - TIN, without taking into account the verification digit, following the table below:
|
|
Second installment |
|
|
Last Digit of TID |
Prior Date (decree 520, 2020) |
Due date |
|
96 al 00 |
June 1st, 2020 |
November 9 2020 |
|
91 al 95 |
June 2, 2020 |
November 10, 2020 |
|
86 al 90 |
June 3, 2020 |
November 11 2020 |
|
81 al 85 |
June 4, 2020 |
November 12, 2020 |
|
76 al 80 |
June 5, 2020 |
November 13, 2020 |
|
71 al 75 |
June 8, 2020 |
November 17, 2020 |
|
66 al 70 |
June 9, 2020 |
November 18, 2020 |
|
61 al 65 |
June 10, 2020 |
November 19, 2020 |
|
56 al 60 |
June 11, 2020 |
November 20, 2020 |
|
51 al 55 |
June 12, 2020 |
November 23, 2020 |
|
46 al 50 |
June 16, 2020 |
November 24, 2020 |
|
41 al 45 |
June 17, 2020 |
November 25, 2020 |
|
36 al 40 |
June 18, 2020 |
November 26, 2020 |
|
31 al 35 |
June 19, 2020 |
November 27, 2020 |
|
26 al 30 |
June 23, 2020 |
November 30, 2020 |
|
21 al 25 |
June 24, 2020 |
December 1st , 2020 |
|
16 al 20 |
June 25, 2020 |
December 2, 2020 |
|
11 al 15 |
June 26, 2020 |
December 3, 20200 |
|
06 al 10 |
June 30, 2020 |
December 4, 2020 |
|
01 al 05 |
July 1ts, 2020 |
December 7, 2020 |
It is important to note that the Decree only refers to the payment of the second installment, so it is understood that the return must be submitted on the dates established in Decree 520 of 2020.