Exogenous items: adjustments proposed by the DIAN – Taxable Year 2017

With the publication, by the Dian, of a draft resolution, several adjustments are announced to Resolution 000068 of 2016, with which the information for the taxable year 2017 was requested, and thus adapt it to the changes introduced with Law 1819 of December 2016.

The Dian published on March 5, 2018 a draft resolution, announcing the adjustments that would be introduced to Resolution 000068 of October 28, 2016, with which the exogenous information for the taxable year 2017 was requested.

“the Dian is obliged to update, since the changes introduced by Law 1819 of December 29, 2016, which affected the taxable year 2017, are still not reflected.”

In this regard, Resolution 000068 of October 2016 is a rule that the Dian is obliged to update, as it still does not reflect the changes introduced by Law 1819 of December 29, 2016, which affected the taxable year 2017.

In addition, despite the fact that it was believed that the Dian would make such update before December 31, 2017, the entity preferred to wait until the regulatory decrees of Law 1819 of 2016 were issued, but it happened that such decrees were issued on late dates, such as December 29, 2017.

Proposed adjustments to the exogenous tax return for the 2017 taxable year.

The Dian announces that it will require to make the following adjustments to the request for exogenous information for taxable year 2017:

1. the reporting of payments to workers will not be made in the 2276 v.1, but in the new format 2276 v.2. If so, the draft resolution failed to mention that, in this case, the 2280 form would not have to be prepared with the data of the purchase of bonds for payments to workers, since such information was already included in the 2276 v.2 form.

It will be established that the individuals obliged to make most of the 2017 reports will be those who in 2015 obtained gross income over $500,000,000 but who, in turn, have been obliged to keep accounting records during 2017. This precision was a novelty already introduced in the reporting requirement for the taxable year 2018.

3. The numerals of article 27 of Resolution 000068 of 2016 would be modified to update the list of concepts to be used within the 1011 format. That new list is adjusted to the changes made with Law 1819 of 2016 and is almost the same list that, in addition, had been introduced in Resolution 000060 of October 2017.

4. The list of concepts to be used in format 1004 and format 2275 will be changed. The new lists of concepts to be used in said formats do conform to the changes made with Law 1819 of 2016 and are the same as those that had been established with Resolution 000060 of October 2017.

5. For the reports of formats 2276, 1011, 1004 and 2275, a special deadline will be given until June 29, 2018. It is understood then that the other formats must be delivered between April and May 2018. In case the information of formats 2276 and 2275 of the taxable year 2017 is delivered on a date such as June 29, 2018, the Dian will not be able to have ready, in an early form, the information for data consultation of natural persons; however, the entity is not obliged to provide such data.

Text of the final amending resolution, by Easter?

The draft amending resolution is expected to become a final resolution by the end of this month. However, we believe that the resolution will contain many more changes to bring the 2017 information in line with the changes in Law 1819 of 2016.

For example, it could be required that, for 2017, the new version of the 1036 v. 8 format be used with which foreign controlled entities -ECE- may be reported.

It could also be required that, by 2017, the new format 5253 v.1, with which natural persons who are abroad, but who act as the beneficial owners of legal entities operating in Colombia, are reported.

Source: Actualize