On 26 May 2020, Colombia has issued Circular Letter 100-000010 extending the deadlines for filing financial statements for the year 2019 due to COVID-19 pandemic. The deadline for companies (including branches of foreign companies) for filing financial statements for the year 2019 is extended to between 3 June and 30 June 2020, depending on the last two digits of the taxpayer’s Tax Identification Number (TIN).
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