Colombia’s national tax authority, DIAN, has published the filing calendar for 2025 income tax returns, triggering a compliance season that will require an estimated 7 million individuals to submit declarations between 12 August and 26 October 2026. The staggered schedule, organised by the last two digits of the taxpayer identification number (NIT), begins with those ending in 01 and 02 on 12 August and concludes with 99 and 00 on 26 October. DIAN projects the process will yield approximately 6.1 trillion pesos in revenue.

Across jurisdictions, tax agencies are maintaining firm deadlines despite strain on digital filing infrastructure. Kenya’s Revenue Authority (KRA) declined to extend the 30 June 2026 cutoff for annual returns, even as taxpayers reported broken links, timeouts, and error messages on the iTax platform. KRA attributed the congestion to a last-minute rush and stated that no extension would be granted, with late filers facing penalties and possible default assessments. In India, the 31 July 2026 deadline for individual income tax returns (ITR-1 and ITR-2) anchors a month dense with compliance dates, including quarterly TDS deposits by 7 July and TDS/TCS return filings by 31 July.

The obligations fall on a broad base of individuals. In Colombia, a person must file if they meet any of several thresholds during 2025: a gross patrimony exceeding 224 million pesos, gross income or credit-card consumption above 69.7 million pesos, or accumulated bank deposits and financial investments surpassing that same amount. Kenyan law requires every PIN holder with an income tax obligation—including those with no taxable income—to file annually, a rule the KRA defends as a critical compliance and data-collection tool. Indian taxpayers who miss the 31 July deadline face late fees of 1,000 to 5,000 rupees plus 1 percent monthly interest on outstanding tax under Section 234A.

Colombian officials have scheduled ten live-streamed orientation sessions from 17 June to 19 August and activated a digital tool for taxpayers to check their filing obligation. In Kenya, tax experts argue that the Finance Act 2026’s staggered deadlines for individual and non-individual PIN holders will not resolve iTax congestion without a major system upgrade. The next factual milestones are India’s 31 July ITR deadline and the start of Colombia’s filing window on 12 August, both of which will test the capacity of electronic platforms and the readiness of millions of taxpayers.