Income Tax Return for Individuals: Deadlines for Filing

For the taxable year 2019, individuals and unliquidated successions, with the exception of those indicated in article 1.6.1.1.13.2.7. of Decree 2345 of December 23, 2019, as well as assets destined for special purposes by virtue of donations and modal allocations, whose donees or assignees do not personally usufruct them, and non-resident individuals who obtain income through permanent establishments in Colombia, must file the income and complementary tax return on the prescribed DIAN form.

The deadline to file the return and pay in a single installment the amount payable for income and complementary tax and the advance payment expires on the dates indicated below:

The decree also indicated that individuals residing abroad, must file the income and complementary tax return electronically and make the payment in the same manner in banks and authorized entities in the Colombian territory, within the deadlines indicated above.

Source: comunidadcontable