Colombia’s National Tax and Customs Directorate, DIAN, published two draft decrees for comment after the earthquake. The first proposes new deadlines for certain individuals and estates; the second would temporarily suspend customs deadlines. They remain drafts, so taxpayers and operators should not treat them as rules already in force.
A geographically targeted tax draft
The proposed special deadlines cover individuals and estates whose tax domicile was registered as of August 10 in DIAN jurisdictions for Cali, Palmira, Tuluá, Buenaventura, Pereira, Armenia, Manizales, Quibdó and Popayán. First-time filers registering in the RUT in those municipalities would also be included.
Large taxpayers are excluded. Other obligations not named by the draft would keep their current deadlines.
A proposed schedule from October 27 to November 13
For income tax, the draft assigns deadlines by the final two NIT digits, excluding the verification digit: 01-02 on October 27; 03-04 on the 28th; 05-06 on the 29th; 07-08 on the 30th; 09-10 on November 3; 11-12 on the 4th; 13-14 on the 5th; 15-16 on the 6th; 17-18 on the 9th; 19-20 on the 10th; 21-22 on the 11th; 23-24 on the 12th; and 25-26 on November 13.
This schedule is a proposal open for comment. It does not replace applicable deadlines unless a final decree is adopted and published.
July withholding proposed for September
The draft would allow July withholding and self-withholding obligations due in August to be filed and paid from September 9 to 22 according to the final NIT digit, without late interest or penalties for that period.
The provision would remain limited to the people and territories defined in the text. Any final calendar dates must be checked after possible adoption.
Customs suspension proposed through September 10
The second draft proposes suspending customs deadlines from August 10 through September 10 in Pereira, Armenia, Manizales, Buenaventura, Quibdó and the Cali Customs Directorate.
The announced scope includes storage upon arrival, nationalisation, declarations, customs transit and consolidated payments for certain authorised or simplified operators unable to pay on time.
Wait for final texts
DIAN’s X post uses affirmative wording, but the detailed release says two drafts were published for comment. That distinction defines their legal status at the time of the announcement.
DIAN published the post on August 12 at 6:42 a.m. The timeline displays the announcement at 6:30 a.m.; any later adoption will require its own date and status.