The new tax landscape with the arrival of COVID-19 and the measures adopted by the Colombian Government and the tax authority in our country

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COVID-19: Questions and Answers (Q&A) from the tax perspective about the Health Emergency Situation in Colombia

Regarding the presence of COVID-19 in Colombia, and the Emergency Situation declared through Decree 417 of 2020, the Colombian Government will be entitled to issue Legislative Decrees that aimed to solve the emergency situation in which we are currently involve. In line with the above, temporary modifications has been introduced in relation to social and economic issues, that can create an impact between the taxpayers and the tax administration relationship.

Within the aforementioned framework, it is important to answer some questions from a tax point of view, that are relevant taking into account the new features introduced in the legal system, considering the presence of the COVID-19 in Colombia:

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