Brigard Urrutia
March 26, 2020 - Colombia
DIAN Amends Magnetic Media Reports Due Dates
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:
- 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:
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Large Taxpayers
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Last digit of the Tax ID
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Prior Date
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Due date amended by Resolution 0027
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0
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28April 2020
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15May 2020
|
|
9
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29April 2020
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18May 2020
|
|
8
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30April 2020
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19May 2020
|
|
7
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04May 2020
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20May 2020
|
|
6
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05May 2020
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21May 2020
|
|
5
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06May 2020
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22May 2020
|
|
4
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07May 2020
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26May 2020
|
|
3
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08May 2020
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27May 2020
|
|
2
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11May 2020
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28May 2020
|
|
1
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12May 2020
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29May 2020
|
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Individuals and legal entities
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Last two digits of the Tax ID
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Prior Date
|
Due date amended by Resolution 0027
|
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96 al 00
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13May 2020
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01 June 2020
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91 al 95
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14May 2020
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02 June 2020
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86 al 90
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15May 2020
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03 June 2020
|
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81 al 85
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18May 2020
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04 June 2020
|
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76 al 80
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19May 2020
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05 June 2020
|
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71 al 75
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20May 2020
|
08 June 2020
|
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66 al 70
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21May 2020
|
09 June 2020
|
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61 al 65
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22May 2020
|
10 June 2020
|
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56 al 60
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26May 2020
|
11 June 2020
|
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51 al 55
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27May 2020
|
12 June 2020
|
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46 al 50
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28May 2020
|
16 June 2020
|
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41 al 45
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29May 2020
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17 June 2020
|
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36 al 40
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01 June 2020
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18 June 2020
|
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31 al 35
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02 June 2020
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19 June 2020
|
|
26 al 30
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03 June 2020
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23 June 2020
|
|
21 al 25
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04 June 2020
|
24 June 2020
|
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16 al 20
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05 June 2020
|
25 June 2020
|
|
11 al 15
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08 June 2020
|
26 June 2020
|
|
06 al 10
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09 June 2020
|
30 June 2020
|
|
01 al 05
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10 June 2020
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01 July 2020
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- 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.
- 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:
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Period
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Prior Date
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Due date amended
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August- December 2019
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16April 2020
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12 June 2020
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- 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.
Read full article at: https://bu.com.co/en/noticias/dian-amends-magnetic-media-reports-due-dates