On 31 August 2026, Colombia’s National Tax and Customs Directorate (DIAN) issued Press Release No. 115, officially incorporating the municipality of Manizales into the existing extension of tax term suspensions originally enacted for jurisdictions impacted by the recent seismic activity. This administrative measure, authorized under the Tax Statute’s force majeure provisions, suspends statutory deadlines for filing returns, paying liabilities, and responding to administrative requirements for taxpayers domiciled in the affected zone. The extension applies retroactively from the date of the seismic event and remains in effect until DIAN publishes a subsequent resolution normalizing the regulatory calendar. Taxpayers in Manizales must monitor the official DIAN portal for the definitive reactivation date to avoid penalties for late compliance once the suspension lifts.
Key Takeaways
- Expanded Geographic Scope: Manizales joins Pereira, Buenaventura, and Tuluá as jurisdictions benefiting from the suspension of tax terms, ensuring uniform relief across the earthquake-affected corridor in the Coffee Axis and Pacific regions.
- Comprehensive Deadline Relief: The suspension covers all tax obligations administered by DIAN, including income tax balance payments, VAT returns, withholding tax declarations, and customs formalities, providing holistic cash-flow relief for impacted businesses and individuals.
- Proactive Compliance Monitoring Required: Affected taxpayers should maintain documentary evidence of their domicile in Manizales during the suspension period and prepare draft returns for immediate submission upon the official termination of the measure to minimize compliance risk.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement