Due to the public health crisis, the Mayor's Office of Tunja issued Resolution 0027 on March 18, 2020, to modify the dates to file 2019 Industry and Commerce Tax ("ICT"), and withholding and self-withholding tax returns.
Dates for filing 2019 ICT returns begin on March 2, 2020 according to the last digit of the taxpayer's tax ID number (“TIN”). Below are the changes in the due dates:
|
Due date for filling ICT returns and payment of the first installment 40% |
||
|
Legal entities and individuals with gross annual income higher than $ 49,686,960 in 2019 |
||
|
TIN’s last digit |
Prior date |
Date modified by the Mayor’s Office |
|
9 y 0 |
March 2 to 6, 2020 |
April 1 to 8, 2020 |
|
7 y 8 |
March 9 to 13, 2020 |
April 13 to 15, 2020 |
|
5 y 6 |
March 16 to 20, 2020 |
Abril 16 to 20, 2020 |
|
3 y 4 |
March 24 to 30, 2020 |
Abril 21 to 23, 2020 |
|
1 y 2 |
March 31 to April 6, 2020 |
April 24 to 28, 2020 |
|
Due date for payment of second installment 30% |
||
|
Legal entities and individuals with gross annual income higher than $ 49,686,960 in 2019 |
||
|
TIN’s last digit |
Prior date |
Date modified by the Mayor’s Office |
|
9 y 0 |
June 5, 2020 |
July 1 to 3, 2020 |
|
7 y 8 |
June 12, 2020 |
July 6 to 8, 2020 |
|
5 y 6 |
June 19, 2020 |
July 9 to 13, 2020 |
|
3 y 4 |
June 26, 2020 |
July 14 to 16, 2020 |
|
1 y 2 |
July 3, 2020 |
July 17 to 22, 2020 |
|
Due date for payment of third installment 30% |
||
|
Legal entities and individuals with gross annual income higher than $ 49,686,960 in 2019 |
||
|
TIN’s last digit |
TIN’s last digit |
TIN’s last digit |
|
9 y 0 |
September 4, 2020 |
October 1 to 5, 2020 |
|
7 y 8 |
September 11, 2020 |
October 6 to 8, 2020 |
|
5 y 6 |
September 18, 2020 |
October 9 to 14, 2020 |
|
3 y 4 |
September 25, 2020 |
October 15 to 19, 2020 |
|
1 y 2 |
September 30, 2020 |
October 20 to 22 ,2020 |
According to the Resolution, legal entities with gross annual income lower than $49.686.960 must file their return and pay the tax within the dates mentioned above.
Individuals with gross annual income lower than $ 49,686,960, must file their return and pay the tax on October 30, 2020. Before the modification, the due date was until September 30, 2020.
Regarding ICT withholdings and self-withholdings, due dates remain unchanged. However, taxpayers will have until the last business day of March 2020 to file the self-withholding tax return of the first bimonthly period of 2020.