On 4 June 2021, the Colombian Ministry of Finance and Public Credit has published Decree No. 612 by which the corporate income tax payment of micro and small companies has been extended amid the COVID-19 pandemic.
Previously, Decree No. 374 extended the deadline for the first and second installments. The new Decree has extended the deadline (single payment is applicable) is between 9 November and 23 November 2021.
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