On Sep. 11, 2026, CLB Tax issued Resolution 013397, granting additional deadlines suspension in Pereira in light of the National Disaster declared by Decree 1171.
Extended the suspension of time limits for administrative proceedings and actions related to tax, customs, and foreign exchange matters.
Not applicable to customs procedures carried out in either the primary or secondary zones; foreign exchange regulations; refunds and offsets; or collections at any stage.
The term will resume on Oct. 15, 2026.
On Aug. 26, CLB Tax decided to keep special measures due to emergency.
CLB Tax issued Press Release 113 announcing an extension in the suspension in communities affected by the Earthquake.
Special Measures
The suspension is applicable to Pereira, Buenaventura, and Tuluá.
The decision was made due to the situation of the agency’s staff, infrastructure, and IT resources.
Compliance Date
The deadlines for these jurisdictions will remain suspended until Sep. 11, 2026.
In offices of Armenia, Manizales, Palmira, Popayán, and Quibdó, as well as in the Tax and Customs regional offices in Cali, deadlines will resume as of Aug. 26, 2026.
Aug. 27, 2026 Deadline Extension
On Aug. 27, 2026, CLB Tax issued Resolution 012660, extends deadlines suspension in Pereira, Buenaventura, Tuluá, Manizales following earthquake disruptions, disaster.
Measure covers tax, customs, and foreign exchange proceedings handled by affected regional offices and related administrative actions.
Authorities determined operational difficulties continued, affecting service availability, accessibility, continuity, and normal processing activities in affected areas.
Suspension applies to audits, notifications, appeals, information requests, filings, investigations, penalties, collections, and administrative procedures broadly.
Limitation periods, declaration finality deadlines, and prescription periods are paused during the suspension to preserve legal certainty.
Payment facilities, embargo release requests, and refund or compensation procedures remain active and excluded from suspension measures.
Resolution 012660 enters into affect at publication; suspension of terms in affected offices, from Aug. 26, 2026 to Sep. 11, 2026; terms resume on Sep. 14, 2026.
Sep. 11, 2026 Additional Deadline Extension
On Sep. 11, 2026, CLB Tax issued Resolution 013397, granting additional deadlines suspension in Pereira in light of the National Disaster declared by Decree 1171.
Extended the suspension of time limits for administrative proceedings and actions related to tax, customs, and foreign exchange matters.
Not applicable to customs procedures carried out in either the primary or secondary zones; foreign exchange regulations; refunds and offsets; or collections at any stage.
The term will resume on Oct. 15, 2026.
Regulators
CLB Tax
Entity Types
CNSM; Corp
Reference
Res 013397, RF, 9/11/2026; Res 012660, 8/27/2026; PR 113, 8/26/2026
