Colombia has published Decree 655 of 13 May 2020, which provides an additional extension due to COVID-19 for micro, small, and medium-sized enterprises (MSMEs) to make their second tax payment for 2019. Under Decree 520 of 6 April 2020, the deadline for the annual return and second payment for 2019 was extended to between 1 June and 1 July 2020, depending on the taxpayer's tax number (NIT), fo…