March 26th, 2020
DIAN

The Tax Administration (DIAN) passed on March 25 the Resolution 0027 to establish new filing due dates for the submission of magnetic media information for taxable year 2019, as follows: 


1.    Due dates for providing annual and yearly information with monthly cut-off

The new due dates for submitting the magnetic media report (tax information report) referred to in Section 45 of Resolution 011004 of 2018 are as follows:
 

 

Large Taxpayers

Last digit of the Tax ID

Prior Date

Due date amended by Resolution 0027

0

28 April 2020

15 May 2020

9

29 April 2020

18 May 2020

8

30 April 2020

19 May 2020

7

04 May 2020

20 May 2020

6

05 May 2020

21 May 2020

5

06 May 2020

22 May 2020

4

07 May 2020

26 May 2020

3

08 May 2020

27 May 2020

2

11 May 2020

28 May 2020

1

12 May 2020

29 May 2020

 

 

Individuals and legal entities

Last two digits of the Tax ID

Prior Date

Due date amended by Resolution 0027

96 al 00

13 May 2020

01 June 2020

91 al 95

14 May 2020

02 June 2020

86 al 90

15 May 2020

03 June 2020

81 al 85

18 May 2020

04 June 2020

76 al 80

19 May 2020

05 June 2020

71 al 75

20 May 2020

08 June 2020

66 al 70

21 May 2020

09 June 2020

61 al 65

22 May 2020

10 June 2020

56 al 60

26 May 2020

11 June 2020

51 al 55

27 May 2020

12 June 2020

46 al 50

28 May 2020

16 June 2020

41 al 45

29 May 2020

17 June 2020

36 al 40

01 June 2020

18 June 2020

31 al 35

02 June 2020

19 June 2020

26 al 30

03 June 2020

23 June 2020

21 al 25

04 June 2020

24 June 2020

16 al 20

05 June 2020

25 June 2020

11 al 15

08 June 2020

26 June 2020

06 al 10

09 June 2020

30 June 2020

01 al 05

10 June 2020

01 July 2020

 

2.    Industry and Commerce Tax information

The deadline for reporting the information corresponding to the Industry and Commerce tax, will be the last working day of August 2020.

3.    Information of the administrative resolutions related to municipal or district tax obligations.

Regarding the date for reporting administrative acts issued by municipal or district authorities, related to tax obligations referred to in Article 37.4 of Resolution 011004 of October 29, 2018, the following modification was established:

Period

Prior Date

Due date amended

August- December 2019

16   April 2020

12 June 2020


4.    Information on Public or Private Entities that enter into cooperation and technical assistance agreements with international organizations.

Resolution 00027 of 2020 added a transitory paragraph to Section 42 of Resolution 0070 of 2019 and established the last day of May 2020 as the deadline for submitting information of February and March 2020.
 

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