DIAN suspends tax, customs and foreign-exchange deadlines in ten sectional offices after the August 10 earthquake

Following the August 10 earthquake and the national disaster declaration, the DIAN adopted a temporary suspension of deadlines for certain proceedings in ten sectional offices. The measure has relevant effects for taxpayers with ongoing proceedings, information requests or appeals.

Key takeaways

• The DIAN suspended deadlines in tax, customs and foreign-exchange proceedings in ten affected sectional offices between August 13 and 25, 2026. August 10, 11 and 12 are covered by the measure because a force majeure event occurred.
• During the suspension, finality, lapse and statute-of-limitations periods covered by the Resolution do not run, and deadlines resume on August 26 for the remaining time.
• The measure does not change deadlines for compliance with substantive or formal tax obligations set by law or general regulation, unless a special provision states otherwise.

From when and until when does the suspension apply?

Resolution 012017 of August 13, 2026 establishes the suspension of deadlines from August 13 to 25, 2026. The Resolution further provides that August 10, 11 and 12, 2026 are covered by the measure, since a force majeure event occurred, without prejudice to the validity and legality of actions already taken.

Affected sectional offices

• Pereira
• Armenia
• Manizales
• Tuluá
• Palmira
• Popayán
• Quibdó
• Buenaventura
• Cali tax sectional office
• Cali customs sectional office

Scope of the suspension

Covers all administrative actions, procedures and processes within the DIAN's competence, including:

• Audit and control
• Determination of tax obligations
• Determination of customs and FX obligations
• Imposition and discussion of penalties
• Refunds and offsets
• Collection and enforcement
• Payment facilities
• Document management and notifications
• Administrative appeals

It also suspends deadlines for taxpayers to respond to requirements, supply information, file requests and lodge appeals.

Finality, statute of limitations and lapse

During the suspension period, deadlines for finality of tax and customs returns, as well as lapse and statute-of-limitations periods related to audit, determination, discussion, penalty and collection powers, will not run.

Important: what is NOT suspended?

The Resolution does not modify deadlines for compliance with substantive or formal tax obligations set directly by law or by general regulatory provisions, unless a special provision states otherwise.

When do deadlines start running again?

Deadlines resume on August 26, 2026. Suspended days are not counted; each deadline continues for the remaining time at the start of the suspension.

Invoicing numbering

For taxpayers domiciled in the affected offices whose invoicing authorization expires in August, September or October 2026, technical validation rules are waived until November 1, 2026. The waiver operates automatically, with no additional procedure required before the DIAN.

T&C reading

Rather than an extension of deadlines, the Resolution temporarily freezes the counting of certain periods for both the DIAN and taxpayers. This may affect not only the dates to respond to requirements, supply information, file requests or lodge appeals, but also the calculation of finality, lapse and statute-of-limitations periods.

We recommend: (i) verifying whether the proceeding is handled by one of the covered sectional offices or whether the taxpayer's tax domicile is in one of those jurisdictions; (ii) recalculating each procedural deadline individually, taking into account the suspended days and the remaining time; (iii) reviewing the impact on finality, lapse and statute-of-limitations periods; and (iv) checking electronic invoicing numbering authorizations expiring during August, September or October 2026.

In practice, it should not be assumed that every due date shifts automatically: the effect of the suspension must be assessed against each specific proceeding and deadline.

Official source

Resolution 012017 of August 13, 2026, DIAN.