Colombia’s DIAN extended the suspension of tax and customs deadlines in Pereira following the 10 August earthquake, with the suspended terms set to resume on 15 October 2026.
Colombia’s National Directorate of Taxes and Customs (DIAN) has extended the suspension of legal and administrative terms for tax, customs and foreign exchange matters handled by its Pereira Sectional Directorate until 14 October 2026.
Under Resolution No. 013397, published in the Official Gazette on 10 September 2026, the suspended terms will resume on 15 October 2026. The measure followed infrastructure and service continuity challenges at the Pereira office after the seismic event of 10 August 2026.
The suspension applies from 14 September to 14 October, 2026, and covers administrative proceedings, including audits and other procedures involving taxpayers. The statute of limitations for tax and customs returns is also suspended during this period.
However, the measure does not cover customs procedures in primary and secondary zones, administrative actions under the foreign exchange regime (régimen cambiario), tax refund and compensation requests (devoluciones y compensaciones), or enforced debt collection processes (procesos de cobro).
