On 9 April 2021, the Colombian Ministry of Finance and Public Credit has published Decree No. 374 by which the corporate income tax payment of micro and small companies has been extended amid COVID-19 pandemic.
The first installment is between 9 June and 23 June 2021 according to the last two digits of the taxpayer’s Tax Identification Number (TIN). Previously, the first installment deadline was between 12 April and 7 May 2021.
The second installment is between 9 November and 23 November 2021 according to the last two digits of the taxpayer’s TIN. Previously, the second installment deadline was 9 June and 23 June 2021.
