{"id":3106,"date":"2026-08-20T16:04:48","date_gmt":"2026-08-20T21:04:48","guid":{"rendered":"https:\/\/nichomarketing.com\/hubbbb\/?p=3106"},"modified":"2026-08-28T10:55:47","modified_gmt":"2026-08-28T15:55:47","slug":"alerta-legal-gobierno-propone-medidas-tributarias-y-aduaneras-para-zonas-afectadas-por-el-sismo","status":"publish","type":"post","link":"https:\/\/hublegal.com.co\/en\/alerta-legal-gobierno-propone-medidas-tributarias-y-aduaneras-para-zonas-afectadas-por-el-sismo\/","title":{"rendered":"Legal Alert | Government proposes tax and customs measures for areas affected by the earthquake"},"content":{"rendered":"<p>Through Press Release No. 101, the National Government published for public comment two draft decrees proposing transitional tax and customs measures for taxpayers and users located in the areas affected by the earthquake that occurred on August 10, 2026.<\/p>\n<p>The proposed measures contemplate new deadlines for certain tax obligations and the suspension of some customs terms while the effects of the emergency are addressed.<\/p>\n<h2>Special deadlines for income tax<\/h2>\n<p>The first draft contemplates new deadlines for the filing and payment of income tax and complementary taxes for individuals and illiquid estates whose due dates fall in the month of August.<\/p>\n<p>The measure would apply exclusively to those who, as of August 10, 2026, had their tax domicile in municipalities belonging to the following DIAN Sectional Directorates:<\/p>\n<ul>\n<li>Cali.<\/li>\n<li>Palmira.<\/li>\n<li>Tulu\u00e1.<\/li>\n<li>Buenaventura.<\/li>\n<li>Pereira.<\/li>\n<li>Armenia.<\/li>\n<li>Manizales.<\/li>\n<li>Quibd\u00f3.<\/li>\n<li>Popay\u00e1n.<\/li>\n<\/ul>\n<p>The new due dates would be determined according to the last two digits of the NIT (tax ID), disregarding the verification digit, and would run from <strong>October 27 to November 13, 2026<\/strong>.<\/p>\n<p>The measure would also cover individuals registering in the RUT (Single Tax Registry) for the first time whose domicile corresponds to the indicated municipalities.<\/p>\n<h2>Withholding and self-withholding at source<\/h2>\n<p>Withholding agents and self-withholders who, as of August 10, 2026, had their tax domicile in the indicated areas could file and pay the return corresponding to July 2026 within the same deadlines set for the August return.<\/p>\n<p>According to the draft, payment could be made without assessment of late-payment interest or penalties, with due dates between <strong>September 9 and 22, 2026<\/strong>, depending on the last digit of the NIT.<\/p>\n<p>The other deadlines related to this obligation would remain unchanged, and the measures <strong>would not apply to large taxpayers<\/strong>.<\/p>\n<h2>Suspension of customs terms<\/h2>\n<p>The second draft contemplates the suspension of customs terms between <strong>August 10 and September 10, 2026<\/strong> in the Sectional Directorates of Taxes and Customs of Pereira, Armenia, Manizales, Buenaventura and Quibd\u00f3, as well as in the Sectional Directorate of Customs of Cali.<\/p>\n<p>The terms and proceedings covered include:<\/p>\n<ul>\n<li>Permanence of goods at the place of arrival.<\/li>\n<li>Term for the nationalization of goods.<\/li>\n<li>Filing of declarations under any regime or modality.<\/li>\n<li>Customs transit.<\/li>\n<li>Consolidated filing and payment by Authorized Economic Operators (AEO) and Simplified Procedure Users (UTS) who were unable to make payment within the established term and have their tax domicile in the indicated Sectional Directorates.<\/li>\n<\/ul>\n<h2>What should taxpayers and customs users keep in mind?<\/h2>\n<p>The measures described correspond to <strong>draft decrees published for public comment<\/strong>, so their conditions and scope must be verified once they are definitively issued.<\/p>\n<p>Consequently, taxpayers and customs users located in the indicated areas should monitor the issuance of the final decrees before applying the new deadlines or suspensions.<\/p>\n<p><strong>Source: Ministry of Finance and Public Credit \u2013 Public Information No. 101, August 12, 2026.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Through Press Release No. 101, the National Government published for public comment two draft decrees proposing transitional tax and customs measures for taxpayers and users located in the areas affected by the earthquake that occurred on August 10, 2026. The proposed measures contemplate new deadlines for certain tax obligations and the suspension of some customs [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3108,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[9,1],"tags":[],"class_list":["post-3106","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs-and-foreign-trade","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legal Alert | Government proposes tax and customs measures for areas affected by the earthquake | Hub Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hublegal.com.co\/en\/alerta-legal-gobierno-propone-medidas-tributarias-y-aduaneras-para-zonas-afectadas-por-el-sismo\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legal Alert | Government proposes tax and customs measures for areas affected by the earthquake | Hub Legal\" \/>\n<meta property=\"og:description\" content=\"Through Press Release No. 101, the National Government published for public comment two draft decrees proposing transitional tax and customs measures for taxpayers and users located in the areas affected by the earthquake that occurred on August 10, 2026. 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