The Colombia government has recently issued Decree No. 0427 of 2015, which sets out the tax return and payment deadlines for income tax and CREE tax in 2015 for taxpayers not classified as a Major Contributor. The deadlines by taxpayer types are summarized as follows.

Resident Taxpayers

The deadline for the income tax return and first payment is between 14 April 2015 and 12 May 2015 and, and…