Tax measures implemented in Colombia during the health and economic emergency triggered by COVID-19

Authors: Cristian Camilo Rodríguez Peña, Omar Sebastián Cabrera Cabrera


After the outbreak of the COVID-19 pandemic, several Colombian entities enacted legislation in- tended to cope with negative effects triggered by this situation. The Colombian Ministry of Public Finance, the Colombian Tax Office, and local tax authorities issued different tax dispositions con- cerning income tax, value-added tax, compliance matters, and local taxes, among others, based on special powers arising from the state of economic, health, and social emergency.

Keywords: Colombian tax measures, COVID-19