Colombia has issued Decree 651 of 22 April 2019, which provides tax payment extensions for taxpayers in areas negatively affected by the closure of borders with Venezuela, including corporate taxpayers belonging to the sectional tax directorates of Cúcuta, Riohacha, Maicao, Valledupar, Inírida, and Puerto Carreño.

This includes payment extensions to 30 December 2019 as follows in respect of 2…