The Colombian Directorate of National Taxes and Customs (DIAN) has initiated the tax filing period for natural persons, including foreign residents, for the 2026 fiscal year. Deadlines for submitting income tax declarations are scheduled between August 12 and October 26, 2026.
The filing schedule is determined by the final two digits of the taxpayer's identification number. This regulatory requirement applies to all individuals meeting the criteria for tax residency in Colombia, ensuring compliance with national fiscal obligations.
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