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Official Liquidations in Tax Matters in Colombia

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Official tax assessments in Colombia are carried out by the National Tax and Customs Directorate (DIAN), which is an entity attached to the Ministry of Finance and Public Credit. It was created in 1992 and its creation arose from the merger of the National Tax Directorate (DIN) and the National Customs Directorate (DAN). It is an entity in charge of the surveillance and administration of tax obligations in Colombia and is responsible for tax security issues.

The official liquidation procedure is regulated in the Tax Statute. This process consists of determining the value of the taxes and imposing penalties in case the taxpayer has inconsistencies in the liquidation of the tax return.

In order for the DIAN to be able to carry out this process, it is necessary that it has first sent a special requirement to the company. This liquidation must comply with certain requirements found in Article 712 of the Tax Statute, which are as follows:

  • Date (if there is no date, the date of notification is taken as the date of notification).
  • Taxable period to which it corresponds.
  • Name or company name of the taxpayer.
  • Tax Identification Number (NIT).
  • Basis of quantification of the tax.
  • Amount of taxes and penalties payable by the taxpayer.
  • Summary explanation of the modifications made, as far as the declaration is concerned.
  • Signature or stamp of the manual or automated control.

As established in Article 713 of the Tax Statute, if the taxpayer partially or totally accepts the facts established by the DIAN in the assessment, the penalty for those accepted that are corrected will be reduced by half, but it is essential that the private return be corrected and the higher accepted values and the reduction of the inaccuracy penalty must be included in the correction of the return. In addition, a memorial must be sent to the Tax Appeals office stating the accepted facts and evidencing the payment agreement on the reduced taxes and penalties, and must also contain a copy of the correction made to the private liquidation.

In cases in which the facts of the liquidation are not accepted, an appeal for reconsideration may be imposed in order to annul, modify or revoke such liquidation. It must be imposed within 2 months of notification of the commencement of the official liquidation and must be submitted in writing. No response to the special request is required. This letter must contain the reasons for disagreement with this process. In the event that it is filed out of time, the liquidation will be final since it is necessary to exhaust governmental channels in the first instance.

Another option is to file a lawsuit before the administrative litigation jurisdiction, known as a per saltum lawsuit. It must be filed within 4 months following the notification of the initiation of the official liquidation process. In order to be able to file this lawsuit, a timely response to the special requirement must have been given.

REFERENCES:

DECREE 624 OF 1989. (1989, March 30). Tax Statute. http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario.html

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