Colombia has published Decree No. 688 of 22 May 2020, which provides certain tax debt relief in response to COVID-19. The relief includes that for late tax debts paid by 30 November 2020 and for payment agreements entered into between 22 May 2020 to 30 November 2020, a moratorium interest rate will apply that is equal to the consumer credit certified by the Financial Supervisory Authority, whi…