Exogenous taxable year 2018: Last minute modifications

The general director of the Dian, José Romero, published on March 7, 2019 a draft resolution announcing 7 last minute modifications regarding the exogenous information for the taxable year 2018, the delivery of which will start to be due on April 23, 2019.

Following the same custom of the previous directors of the Dian (which published in March of each year last minute resolutions to modify the exogenous information that was about to be delivered; see for example Resolution 000016 of March 22, 2018, which modified the information for the taxable year 2017), the new director, José Romero, who took office in August 2018, decided to publish on March 7, 2019 a draft resolution with which 7 last minute modifications are announced to the exogenous information for the taxable year 2018, which is contained in Resolution 000060 of October 2017 and which to date had only been modified with Resolution 000045 of August 22, 2018. The delivery of such information will start to be due as of April 23, 2019.

Of the 7 modifications announced for the rule contained in Resolution 000060 of October 2017, the most important are the following:

a. Paragraph 2 of article 14 of the aforementioned resolution would be modified, related to the report of format 1014 version 2 to be prepared by trust companies with the detail of the payments to third parties made during 2018, as a result of having managed resources of the autonomous patrimonies. Special instructions would be added to the paragraph, indicating that, in case of having made payments for labor income, the same would only be reported within the format 2276 (version 2), which is mentioned within article 34 of the same resolution.

“A new paragraph 13 would be added to article 16 of Resolution 000060 of 2017, which is related to the preparation of format 1001 (version 10) with the detail of payments to third parties made during 2018.”

b. A new paragraph 13 would be added to article 16 of Resolution 000060 of 2017, which relates to the preparation of the format 1001 (version 10) with the detail of payments to third parties made during 2018. The new paragraph would state the following:

“Paragraph 13. Payments or credits on account reported for fees, commissions or services must correspond to those made to legal or natural persons, not including those associated with labor and pension income.”

c. A new paragraph 3 would be added to article 22 of the same resolution, related to the report of payments to third parties that is prepared in form 1056 (version 10) by the general secretaries of the bodies that finance expenses with resources from the national treasury. The new paragraph would state the following:

“Paragraph 3. The information to be reported in accordance with the present article in Format 1056 Version 10, must not be reported in Format 1001 – Payments and credits on account and withholdings made.”

“additionally, it would be established that those who administered the collaboration contracts shall have to report in Form 2276 the payments for labor income.”

d. The sole paragraph of article 26 would be eliminated, which indicates that the participants of the collaboration contracts (i.e., the principals in the mandate contracts, the hidden participants in the joint account contracts, or the consortium members of the consortiums, etc.) do not have to report again in form 2276 the payments for labor income” d. The only paragraph of article 26 would be eliminated.) should not report again in their forms 1001, 1007, 1005, 1006, 1008 and 1009 the values that will only end up being reported in forms 5247 to 5252 by those who administered the collaboration contract (i.e., the agent of the mandate contract, the consortium, or the manager of the joint account contracts, etc.). Said single paragraph will be replaced by three special paragraphs that would end up determining the same as currently established in this paragraph, but additionally it would be established that those who administered the collaboration contracts will have to report in form 2276 the payments for labor income (therefore, they will not be able to report them in form 5247).

e. Paragraph 2 of article 34, related to the report of format 1032 (version 9) to be prepared by notaries to report the sales of goods or rights made in the notary’s office during 2018, would be modified. The new version of said paragraph simply adds a table with 57 codes that appear within Resolution 7144 of August 2012, issued by the Superintendence of Notaries and Registry, with which it will be possible to detail the type of act or business subject to registration that has been contained within the public deed. This is something that was already done in Article 34 of Resolution 11004 of October 29, 2018, through which the information for the taxable year 2019 was requested to be delivered during 2020.

f. A new article 51 shall be added to establish the following:

“Article 51. Responsibility for the reported information. The information submitted to the Dian in compliance with this resolution is the responsibility of the reporting persons or entities, for such reason, it corresponds to them to make the updates or corrections of inconsistencies in the information provided.”.

That same text, which had already been included also in Article 51 of Resolution 11004 of October 2018 (with which the information for taxable year 2019 was requested), serves to free the Dian from liability when the information received is subsequently published in the service of “data consultation for income tax return of natural persons”.

Source: Actualize