The Colombia tax authority (DIAN) has published Decree No. 2105 of 2016, which sets out the deadlines for tax return (declaration) filing and payment in 2017 and certain other obligations. The standard deadlines for legal entities, which depends on the last digits of the taxpayer's tax number (NIT), are as follows:

• Returns and first payment are due between 11 April and 11 May 2017, with taxpay…