10 tax liabilities due in September 2021

According to the 2021 tax calendar contained in Decrees 1680 of 2020 and 612 of 2021, 10 tax obligations will be due in September 2021, including the income tax return for individuals. Let us recall that since January 2020 the Dian has not presented generalized collapses.

During the month of September 2021 taxpayers will have to answer for a high tax burden, since when reviewing the 2021 tax calendar (contained between articles 1.6.1.13.2.1 to 1.6.1.13.2.54 of DUT 1625 of October 2016, modified with decrees 1680 of December 17, 2020 and 612 of May 13, 2020) it is observed that in said month there are due dates for 10 different tax obligations, which does not happen in any other month of the year.

According to the tax calendar, the obligations that will expire during September 2021 are:

Income tax for the taxable year 2020 for individuals and unliquidated successions 2.

According to article 1.6.1.1.13.2.15 of DUT 1625 of 2016, between September 1 and 30, 2021 the due dates for the timely filing and payment of the income tax return for the taxable year 2020 of individuals and/or illiquid successions (residents or non-residents) whose last two digits of the NIT are from 31 to 74 will elapse.

Let us remember that individuals and/or illiquid successions must first define in which of the two possible forms (110 for non-residents; 210 for residents) they will file their return, and therefore the Dian portal must be enabled to allow the filing of any of said forms (both in the registered users’ area and in the non-registered users’ area).

To deepen in this topic, acquire the virtual book Guía para la declaración de renta y régimen simple año gravable 2020 de personas naturales, with its formats 2516 and 2517, elaborated on May 14, 2021 by our tax research leader Diego Guevara. You will be able to access 7 hours of online conference and 4 Excel files, fully editable, with the templates of forms 110 and 210, integrated with their formats 2516 and 2517, adapted to the cases of residents and non-residents whether they are obliged to keep accounting or not.

2. Annual informative declaration of assets abroad for resident individuals and resident estates.

Pursuant to article 1.6.1.13.2.26 of DUT 1625 of 2016, between September 1 and 30, 2021 will elapse the deadlines for filing the informative declaration of assets held abroad as of January 1, 2021 (form 160) by individuals and/or illiquid successions tax residents before the Colombian Government during 2020, belonging to the ordinary regime (does not apply to those transferred to SIMPLE) and whose last two digits of the NIT are from 31 to 74, provided that they have held as of January 1, 2021 assets for amounts greater than 2.000 UVT ($72.616.000).

This return must be filed only virtually and regardless of whether or not the individual or estate is obliged to file income tax returns for the taxable year 2020.

3. Presentation and payment of the second installment of the wealth tax return for taxable year 2021.

According to article 1.6.1.1.13.2.53 of DUT 1625 of 2016, between September 8 and 21, 2021, the deadline to make the payment of the second installment of the wealth tax 2021, which is only in charge of the same individuals and some foreign companies that had the obligation to file the 2020 return, will expire.

4. Bimonthly and four-monthly VAT returns

“between September 8 and 21, 2021, the deadlines for the bimonthly VAT returns for the period July-August 2021 and those for the four-monthly period May-August 2021 will also be due.”

Pursuant to articles 1.6.1.1.13.2.30 and 1.6.1.13.2.31 of DUT 1625 of 2016, between September 8 and 21, 2021 the deadlines for the bimonthly VAT returns for the July-August 2021 period and those for the May-August 2021 four-monthly period, which are filed on the same form 300 designed by the Dian, will also expire.
Although these returns may be filed without payment, it is important to remember that, if payment is not made before 2 months have elapsed from the due date, the taxpayer is exposed to the criminal penalty contained in article 402 of Law 509 of 2000.

If the payment is delayed more than 3 months after the due date, the taxpayer is exposed to the penalty of closing of the establishment contemplated in numeral 4 of article 657 of the ET.

Keep in mind that service providers from abroad will not use form 300 to file their VAT returns, but will use form 325, which is always filed only on a bimonthly basis and accompanied by full payment in order to be considered validly filed.

5. Bimonthly declaration of the national consumption tax -INC-.

According to article 1.6.1.1.13.2.32 of DUT 1625 of 2016, between September 8 and 21, 2021, the deadline for the filing and payment of the national excise tax return for the two-month period July-August and the four-month period May-August 2021 (form 310) will expire.

In this regard, it should be noted that the Dian indicated through its Concept 17357 of July 4, 2017 that, as a result of the provisions of the new article 512-14 of the ET (created with article 206 of Law 1819 of 2016), those responsible for the INC are not obliged to continue filing their INC returns in zeros (as has been the case since December 2010 with VAT returns and withholding tax returns).

6. Monthly withholding and self-withholding tax return.

According to article 1.6.1.1.13.2.33 of DUT 1625 of 2016, between September 8 and 21, 2021, the deadline for filing and payment of the monthly declaration of withholdings and self-withholdings at source for income, VAT, arbitration awards and stamp duties for the period of August 2021 (form 350) will expire.

Although these returns may be filed without payment, it is important to remember that if payment is not made before 2 months have elapsed from the due date, the taxpayer is exposed to the criminal penalty contained in article 402 of Law 509 of 2000.

If it takes more than 3 months to make the payment, the taxpayer is exposed to the penalty of closing of the establishment contemplated in numeral 4 of article 657 of the ET.

7. Monthly declaration of the national gasoline and ACPM tax.

Pursuant to article 1.6.1.1.1.3.2.37 of DUT 1625 of 2016, September 17, 2021 is the deadline for filing the monthly return of those responsible for the national gasoline and ACPM tax -INGA- for the period of August 2020, using form 430 for this purpose.

8. Bimonthly declaration of the national carbon tax

According to article 1.6.1.1.1.3.2.38 of DUT 1625 of 2016, September 17, 2021 is the deadline for filing the bimonthly return of those responsible for the national carbon tax -INCB- for the period July-August 2020, using form 435.

9. Weekly GMF declaration

“between September 3 and 28, 2021, the deadlines for financial entities to file their weekly declarations of the collection of the levy on financial movements will expire.”

According to article 1.6.1.1.1.3.2.39 of DUT 1625 of 2016, between September 3 and 28, 2021 the deadlines for financial entities to file their weekly declarations of the collection of the levy on financial movements will expire, using form 410 for this purpose.

10. Submission of the receipt of the bimonthly mandatory advance payment of the simple regime for the two-month period July-August 2021.

Pursuant to article 1.6.1.1.1.3.2.52 of DUT 1625 of 2016, between September 8 and 21, 2021 will expire the deadline for all those registered in the simple regime to make the presentation and payment of form 2593 with the mandatory bimonthly advance payment for the two-month period July-August 2021. Said receipts must be filed even if no income was obtained in the respective two-month period.

Will the Dian portal collapse again as it happened in January 2020?

It is advisable that the filers who must respond for the filing of one or more of the 10 tax obligations mentioned above plan their preparation, signature and timely filing in time (hopefully a few days in advance) so as not to leave the tasks just for the last day, which may generate traumas especially for legal representatives, accountants and tax auditors who must sign at the same time to different clients.

In addition, it is important to keep in mind that it was on January 13, 2020 when the Dian experienced its most recent portal crash causing the declaration of the respective “contingency” by the entity.

It is worth remembering that through its Concept 28625 of November 2019 the entity interpreted in a special way the rule of article 579-2 of the ET and established that in the days of contingency due to crashes of the Dian portal the taxpayer will not only be exempted from the extemporaneity penalties, but also from late payment interest until the portal is reestablished (despite the fact that article 579-2 of the ET only exempts them from the untimeliness penalty of article 641 of the ET and not from late payment interest of article 634 of the ET).

In view of the above, it would be useful for the Dian to review in time whether or not its portal will be able to receive the high traffic of filers that will be presented during September 2021 in order to avoid trauma to taxpayers.

In this regard, it is interesting to note that it is not yet known how the activities of the Dian’s technological modernization plan referred to in Article 321 of Law 1819 of 2016, a rule in which the following was provided:

Article 321. Technological modernization plan. Within six (6) months following the entry into force of this law, the general director of the National Tax and Customs Directorate shall submit for approval of the National Council of Economic and Social Policy, Conpes, the technological modernization plan of the Entity, to be executed in the next five (5) years.

The plan shall contain as a minimum:

1.a clear, measurable and quantifiable purpose in accordance with the guidelines of the Ministry of Information and Telecommunications.

2.A timetable for its execution.

3.The amount of resources necessary for its execution.

4.The indication of the acquisition, administration, updating, distribution and maintenance activities for the technological infrastructure and the development of the missionary and support information systems.

The security and detection plan.

6.The definition of the strategy to guarantee the maintenance and stabilization of the new tools and projects adopted.

7.The definition of state-of-the-art technology for satellite tracking of cargo, customs and border control centers, electronic seals, mobile non-intrusive inspection equipment and equipment considerations.

8.A training program on the new IT tools for all officers.

The general director of the entity shall present in July of each year, before the economic commissions of the Congress of the Republic, a report on the progress and achievements of the implementation of the plan referred to in this article.

In the law of the general budget of the Nation of the corresponding fiscal years, additional investment resources shall be appropriated for its financing.

Source: Actualize