On 24 April 2020, Colombia has issued Circular Letter 100-000008 modifying the deadlines for filing financial statements for the year 2019 due to COVID-19 pandemic. The Circular Letter modifies the previous Circular Letter 100-000007 of 8 April 2020, Circular Letter 100-000003 of 17 March 2020, and Circular Letter 201-000008 of 22 November 2019. The extended deadlines are as following:

  • The deadline for sending individual and separate financial statements is from 13 May 2020 to 10 June 2020 according to the last two digits of the NIT without the verification number;
  • The deadline for sending the 42 Business Practices Report as of 31 December 2019 is from 12 June 2020 to 30 June 2020;
  • The deadline for the presentation of the financial information of the soccer teams with professional athletes organized as public limited companies will be 29 May 2020;
  • The deadlines for companies to send the consolidated and combined financial statements as of 31 December 2019 were also modified. In this sense, the parents or controllers must submit this information no later than 30 June 2020.