Transportation provisions applicable during the Covid-19 emergency.
The Ministry of Transport (Ministerio de Transporte) detailed the rendering of the following services: (i) public freight service; (ii) collective transport service for passengers (in the metropolitan, district and municipal areas), mixed and special; (iii) mass public transport service; (iv) transport of passengers in taxi type vehicles; (v) transport of passengers on the road and (vi) fluvial transport.

Temporary benefits for the import of agricultural products.
The Ministry of Trade, Industry and Tourism (Ministerio de Comercio Industria y Turismo) grants temporary tariff benefits for the import of yellow corn, sorghum, soybean and soybean cake.

Virtual mailbox enabled for filing documents before the tax office.
The Local Tax Offices of the National Tax and Customs Authority (DIAN), enable virtual mailboxes to file documents in each city. Consequently, the taxpayer must scan the documents and send them to the respective mailbox.

Simplified procedure to claim Income Tax and VAT balances in favor.
Requests for the reimbursement or compensation that are duly filed within the health emergency, will be decided by the Tax Office within 15 working days after their submission. The procedure will be applicable until the health emergency is in place and to taxpayers who are not considered "risky for tax purposes".

New measures applicable to the extension of the obligatory isolation.
The National Government extended the current measure of mandatory preventive isolation from April 13 to April 27. Within this extension, all activities must be carried out in compliance with the biosecurity protocols issued by the Ministry of Health and Social Protection (Ministerio de Salud y de Protección Social), the public transportation of passengers is limited for the purpose of attending the national emergency, the consumption of alcoholic beverages in public spaces is prohibited during the mandatory isolation; and local governments must guarantee the rights of medical personnel and other health service providers.

Limitation of free movement in Bogotá according to gender.
The acquisition of essential supplies such as food, drinks, medicines, cleaning supplies, access to banking, financial or notary services is restricted based on gender.

New debit tax exemption and VAT benefit.
Donations of goods for human and animal consumption, used to contest the causes that gave rise to the state of national emergency are not considered sales for the purposes of value added tax (VAT) and a new exemption in GMF on banking transactions carried out by NPOs was issued to help the population most affected by the health emergency amid the crisis caused by COVID-19.

Supply of personal protection equipment for employees.
If there is a risk of direct exposure to confirmed or suspected cases of Covid-19 for certain positions, the Occupational Risks Insurance Company will support the employer by supplying the personal protection equipment due to the contingency. Likewise, companies whose employees are at risk of direct exposure must coordinate the support activities with the Occupational Risks Insurance Company to which they are affiliated regarding.

Emergency provisions partnering to public procurement.
Among the measures adopted by the President of the Republic, the public hearings to be held in procurement procedures and scheduled hearings of administrative sanctioning procedures may be carried out through electronic means, the acquisition of emergency-related goods may be acquire through the Large-Scale Demand Aggregation Instrument and all agreement entered into by State entities that relate to goods, works or services that enhance the management and mitigation of the emergency situation may be added (increased in their amount) without limitation as to value.

Insolvency regime amended amid of the Covid-19 disastrous economic effects.
The economic effects of the isolation measures and the national emergency resulting from Covid-19, prompted the modification of the current insolvency regime to the recovery and preservation of companies, through the temporary incorporation of rescue and recovery mechanisms for the business sector in Colombia.

Among other provisions, Decree 560 of 2020 adds mechanisms to protect business and employment, such as: (1) simplification of the admission process to reorganization mechanisms, (2) advance payment to employees and suppliers without prior authorization of the judge, (3) financial relief mechanisms such as capitalization of liabilities and risk bonds, (4) financing of the debtor during the negotiation of a reorganization agreement, (5) acquisition of assets in insolvency, (6) execution of emergency negotiations, and; (7) the granting of tax relief, such as the non- liquidation or advance payment of income tax, and the imposition of a 50% VAT withholding tax.

The National Government clarified that these measures are not permanent and the tools foreseen will only be available for two years after their entry into force. In addition, it indicated that they will only apply to companies affected by the causes that led to the state of economic and social emergency. Therefore, when using these mechanisms, companies will have to justify and prove the effects of the emergency.