The Colombian Tax and Customs Administration has pushed back the resumption of administrative deadlines in several earthquake‑affected jurisdictions to 14 September 2026, giving taxpayers and officials extra time to recover from infrastructure damage.
The Colombian Tax and Customs Administration Dirección Nacional de Impuestos y Aduanas (DIAN) issued a Resolution No. 012660 on 27 August 2026, extending the suspension of administrative deadlines for tax, customs and foreign exchange proceedings until 11 September 2026, with normal timelines resuming on 14 September 2026.
The extension follows a major earthquake that struck Colombia on 10 August 2026, prompting the national government to declare a “National Disaster Situation” through Decree 1171 on 11 August 2026, followed by a “State of Economic, Social and Ecological Emergency” under Decree 1261 on 19 August 2026.
DIAN had earlier suspended deadlines from 13 August to 25 August 2026 through Resolution 012017, covering multiple local directorates. Following a fresh assessment on 25 August 2026, officials found that service and infrastructure disruptions persisted specifically in Pereira, Buenaventura and Tuluá, while the local director in Manizales separately confirmed on 26 August 2026 that continuing office damage warranted keeping the suspension in place there as well. Other local directorates were deemed capable of resuming normal operations.
Under the new resolution, the suspension applies to the local DIAN directorates of Pereira, Buenaventura, Tuluá and Manizales from 26 August 2026 through 11 September 2026. It covers audits, determination of tax obligations, penalty proceedings, collections, document management, official notifications and administrative appeals, as well as taxpayer deadlines to respond to DIAN requests, submit information or file appeals. The statute of limitations for tax and customs returns, including the firmness of declarations, the caducidad of DIAN’s administrative powers and the prescripción of actions and obligations, is also frozen during this period and will resume running once the suspension ends.
Certain procedures remain unaffected, including the processing of payment facilities, requests to lift attachments or seizures, and tax refund or compensation processes that are active or newly filed.
DIAN clarified that the resolution does not alter statutory deadlines for substantive or formal tax obligations, such as standard return filings and payments, unless a separate rule states otherwise.
