Income tax return payment facilities

Taxpayers of income tax and complementary tax may opt for facilities for the payment of the same, as well as for the cancellation of interest and penalties that may apply, provided they comply with certain requirements set forth in Article 814 of the ET.

In accordance with article 814 of the Tax Statute -ET-, income taxpayers may opt for facilities for the payment of the tax due, as well as for the cancellation of interest and penalties that may apply -prior authorization by resolution of the subdirector of collections of the Dian¬-, for up to five years (in special cases the Dian may extend this period for up to two more years; See subsection three of article 814 of the ET), for which the debtor (or a third party on its behalf) must create a guarantee trust, offer goods for seizure and sequestration, provide personal, real, bank or insurance company guarantees, or any other guarantee that supports the debt before the tax administration. It should be noted that the Dian will accept personal guarantees when the debt does not exceed the amount equivalent to 3,000 UVT ($102,810,000 for 2019).

In addition, it may grant terms without guarantees when the term does not exceed one year and the debtor declares assets for subsequent seizure or sequestration.

Now, we will now address the procedure to be carried out before the Dian to access a facility for the payment of income tax, as well as for the cancellation of interest and other penalties that may be generated.

Documentation required

“In order to access this benefit, the debtor must submit an official request for payment facility (original and copy), addressed to the sectional director”.

To access this benefit, the debtor must submit an official request for payment facility (original and copy), addressed to the sectional director, head of the collection management division, or whoever is acting in his or her stead. The document must contain the following information:

–City, date and sectional of the Dian before which the request is submitted.

– Fullnameof the applicant or company name, indicating names and surnames of the representative or attorney-in-fact, if applicable.

–Obligationsobject of the request, which must be discriminated by concept and amount.

– Requestedterm. In case this is less than one year, the list of assets to be seized may be submitted. However, when it is longer than this period, a real guarantee must be submitted.

–Periodicityand modalities of the installments.

–Addressand telephone number of the applicant and the third party guarantor (when necessary), for the respective notifications.

A copy of the identity document of the taxpayer, third party guarantor or attorney-in-fact must be submitted together with the application form. Additionally, a list of the documents supporting the guarantee offered must be submitted, signed by the applicant, among which are:

– Acceptance and/or guarantee, bank guarantee or insurance company policy, which must contain the express waiver to the benefit of excusion, clauses of the compliance insurance in favor of official entities, address to notify the guarantor or policyholder, clear determination of the beneficiary (i.e., it must indicate the Dian as beneficiary, indicating the NIT number and the corresponding sectional address), and certification issued by the Superintendence of Finance.

–Mortgage.

–Pledge.

–Seizureof goods subject to registration.

–Trustin guarantee or in administration and sources of payment.

–Drawable bonds.

– Personalguarantees.

–Pledgingof income of the nation, territorial entities and decentralized entities.

– Expressmanifestationin which it is committed not to alienate the related assets or affect its domain.

–Manifestationof the applicant regarding the existence of a payment request or facility in another sectional office, indicating the guarantee offered therein.

–Declarationof the applicant of not being reported in the bulletin of delinquent debtors of the state.

–Declarationof not being immersed in special processes.

–Forlegal entities, certificate of existence and legal representation issued no more than one month in advance.

–Taxpayersobliged to keep accounting records must submit the signed financial statements of the last two annual cuts, accompanied by the notes thereto, and a copy of the identity card and professional card of both the accountant who prepared them and the statutory auditor.

–Fortaxpayers who are not obliged to keep accounting records, self-employed workers must submit an income certificate signed by the public accountant, stating the applicant’s income.

–Forsalaried employees, the certificate of income issued by the entity with which the labor relationship exists must be attached.

Once the applicant has all the required documentation, it must be filed before the corresponding sectional directorate, according to the schedule of the documentation division. Thus, the Dian will notify, within ten working days following the filing of the documentation, either by certified mail or in person, the resolution through which the payment facility request is granted or rejected.

On the other hand, when the debtor has entered into a debt restructuring agreement with the financial institutions, and the amount of the debt represents less than 50% of the debtor’s liabilities, the Dian may grant payment facilities with differential guarantees, lower interest rates and payment terms higher than those previously mentioned, provided that the conditions set forth in the paragraph of article 814 of the ET are complied with.

To take into account

“subscribing a payment facility suspends the administrative process of coercive collection and interrupts the statute of limitations for collection of the obligations subject to the facility”.

It is worth mentioning that subscribing to a payment facility suspends the administrative process of coercive collection and interrupts the statute of limitations for collection of the obligations subject to the facility. However, the non-payment of one or several installments agreed in the payment facility generates the issuance of a default resolution, which initiates the coercive collection process, making effective the guarantee offered in the request.

Additionally, it is necessary to point out that if at the time of granting the payment facility a criminal action is in progress, the latter continues, since this benefit does not extinguish the criminal liability of the taxpayer, preclude the investigation, or terminate the criminal proceeding.

Source: Actualícese