Medellín Mayor’s Office issued Resolution 2020031748418 of 2020 to adjust new dates for filing 2019 Industry and Commerce Tax, 2020 Industry and Commerce Tax withholding and self-withholding tax and 2019 Public Lightning Tax returns amid Coronavirus crisis.
Due to the public health crisis, the Mayor's Office of Medellín issued Resolution 2020031748418 on March 16, 2020, to modify the dates to file 2019 Industry and Commerce Tax ("ICT"), withholding and self-withholding tax returns and 2019 Public Lighting Tax.
Dates for filing 2019 ICT returns begin on January 15, 2020 and end on May 29, 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 filing ICT returns |
|
|
TIN’s last digit |
Prior date |
Date modified by the Mayor’s Office |
|
1 |
13 April 2020 |
15 May 2020 |
|
2 |
14 April 2020 |
18 May 2020 |
|
3 |
15 April 2020 |
19 May 2020 |
|
4 |
16 April 2020 |
20 May 2020 |
|
5 |
17 April 2020 |
21 May 2020 |
|
6 |
20 April 2020 |
22 May 2020 |
|
7 |
21 April 2020 |
26 May 2020 |
|
8 |
22 April 2020 |
27 May 2020 |
|
9 |
23 April 2020 |
28 May 2020 |
|
0 |
24 April 2020 |
29 May 2020 |
According to the Resolution, taxpayers must opt for electronic filing. Exceptionally, offices will be setup in the city for this purpose.
Regarding ICT withholdings, filing due dates for the first bimonthly period of 2020 changed as follows:
|
|
First bi-monthly period |
|
|
TIN’s last digit |
Prior due date |
Current due date |
|
0 o 9 |
16 March 20 |
24 Mar-20 |
|
8 o 7 |
17 Mar-20 |
25 Mar-20 |
|
6 o 5 |
18 Mar-20 |
26 Mar-20 |
|
4 o 3 |
19 Mar-20 |
27 Mar-20 |
|
2 o 1 |
20 Mar-20 |
30 Mar-20 |
It is important to note that the due dates set for the other bi-monthly periods remain unchanged. The same dates mentioned in the previous table apply for ICT self-withholding returns for the first bi-monthly period of 2020.
Finally, with respect to 2019 Public Lighting Tax, the payment due date for users of public energy service in the prepaid scheme was postponed from April 30, 2020 to May 29, 2020.