The national government issued Decree 1226 on August 18, 2026 and established extraordinary customs measures to mitigate the emergency caused by the August 10, 2026 earthquake, providing flexibility in the tax calendar and suspending procedural deadlines in the most affected areas without imposing penalties or late-payment interest.

Tax Analysis: Decree 1226 of 2026

• 2025 Income Tax and Foreign Assets: Extends the deadlines for natural persons and illiquid estates with a tax domicile as of August 10, 2026, in municipalities under the regional offices of Cali, Palmira, Tuluá, Buenaventura, Pereira, Armenia, Manizales, Quibdó, and Popayán. The new due dates run from the 18th business day of October to the 9th business day of November 2026. A retroactive benefit is granted for deadlines that expired prior to the decree’s entry into force.
• Withholding Tax: Allows the monthly filing and payment of withholding and self-withholding tax for July 2026 to be submitted jointly with the return for August 2026.
• Verification and Exclusions: Domicile is verified using the information registered in the RUT as of August 10, 2026. The rule explicitly excludes Large Taxpayers.

Customs and Foreign Trade Analysis

• Suspension of Deadlines: Suspends procedural and administrative deadlines from August 10 through September 10, 2026, for the regional offices of Pereira, Armenia, Manizales, Buenaventura, Quibdó, and Cali. This applies to storage stay terms, entry of goods into national territory, customs declarations, and Free Trade Zone operations.
• Consolidated Payment: Consolidated import payments for July 2026 may be made no later than September 10, 2026. A cash flow deferral of up to $120 billion COP is estimated.
• Exceptions to the Suspension: Procedures concerning Authorized Economic Operators (AEO), tariff classification rulings, approval of global guarantees, and deposit expansions continue under standard processing.

Frequently Asked Questions

If my income tax deadline expired before August 18, do I have to pay a late-filing penalty?

No. The decree applies retroactively to deadlines that expired prior to its entry into force without incurring penalties or interest.

Can I update my RUT address to a municipality in the affected area to access these benefits?

Not automatically. The tax domicile recorded as of August 10, 2026, will be considered, unless you provide legally admissible proof demonstrating residence prior to the emergency.

Can Large Taxpayers in the affected regional offices use the new tax calendar?

No. Decree 1226 explicitly excludes Large Taxpayers from the extended deadlines.

When do procedural deadlines for customs operations resume?

Starting September 11, 2026, all standard deadlines for customs procedures and obligations will resume normally