Obligations for the second half of 2022

During the second half of the year 2022, it is important to keep in mind the expiration of tax obligations that will take place during this period, which are some of the most important responsibilities of this year.

In order to be prepared for compliance and avoid incurring possible penalties and late payment interest.

We will tell you all the details that you should not lose sight of:

In June the second SIMPLE advance payment and the last exogenous tax reports for 2021 must be filed.

Between June 6 and 23, 2022, taxpayers of the simple tax regime must file and pay the second advance payment corresponding to the two-month period March-April of the taxable year 2022.

According to the last digit of the NIT registered in the taxpayer’s RUT, without taking into account the verification digit.

In addition, between June 3 and 7, 2022 will be the last deadline for taxpayers to submit the exogenous information report for the taxable year 2021, whose NIT ends between 86 and 90 (June 3), 91 and 95 (June 6), 96 and 00 (June 7) (see our editorial Exogenous information: new regulations, guides and much more).

Tax obligations for July

Between July 8 and 22, 2022, legal entities, not qualified as large taxpayers, must make the payment of the second installment of the income tax due corresponding to the taxable year 2021, according to the last digit of the NIT registered in the RUT, also following the instructions of article 1.6.1.1.13.2.12 of Decree 1625 of 2016, modified by Decree 1778 of 2021.

Let us remember that in order to make the payment of the second installment, the income tax return for the taxable year 2021 must have been filed and the first installment paid, at the latest, between April 7 and May 6, 2022, according to the last two digits of the taxpayer’s NIT.

In addition, it is necessary not to lose sight of the fact that the payment in two installments for income tax only applies when in the income tax return a value higher than 41 UVT ($1,489,000 for 2021) has been liquidated. Therefore, the income tax returns of legal entities that have shown a value lower than the aforementioned should have been paid in a single installment on the same day of the expiration of the deadline for filing the return (see article 1.6.1.1.13.2.47 of Decree 1625 of 2016, as amended by Decree 1778 of 2021).

Filing and payment of the bimonthly VAT return.

Between July 8 and 22, 2022, the VAT return corresponding to the two-month period May-June 2022 must also be filed and paid, according to the last digit of the taxpayer’s NIT, using form 300 prescribed by the Dian.

In the case of service providers from abroad, article 1.6.1.1.13.2.30 of Decree 1625 of 2016, as amended by Decree 1778 of 2021, states that the return for the two-month period May-June 2022 must be filed no later than July 14 of the current year.

Filing and payment of the third SIMPLE advance payment

Between July 8 and 22, 2022, taxpayers of the simple regime must file the third advance payment for the taxable year 2022 for the May-June two-month period (see article 1.6.1.1.13.2.52 of Decree 1625 of 2016, as amended by Decree 1778 of 2021).

Transmission of electronic payroll for subjects not obliged to invoice electronically.

Within the first 10 working days of July 2022, subjects not obliged to issue electronic invoices must generate and electronically transmit the electronic payroll support documents of employees and pensioners under their charge, corresponding to the month of June 2022 (see article 1 of Resolution 000028 of 2022; you can also see our editorial Enabling electronic payroll for employers not obliged to invoice electronically).

In August, the deadlines for filing the income tax return of individuals for the taxable year 2022 begin.

Between August 9 and October 19, 2022, individuals obliged to file returns must file and pay the income tax return for the taxable year 2021 (see article 1.6.1.1.13.2.15 of Decree 1625 of 2016, as amended by Decree 1778 of 2021).

In addition, it must be taken into account that on these same dates the declaration of assets abroad must be filed, only if the individual under the ordinary regime, regardless of whether or not he/she is obliged to file an income tax return, has as of January 1, 2022 assets abroad whose net worth value exceeds a total of 2,000 UVT ($76,008,000; see paragraph of article 1.6.1.1.13.2.26 of Decree 1625 of 2016, as amended by article 1 of Decree 1778 of 2021).

Generation and electronic transmission of the supporting document in purchases with those not obliged to invoice.

As of August 1, 2022, those obliged to invoice electronically must generate and transmit electronically to the Dian the supporting document in purchases with those not obliged to invoice (see our editorial Supporting document in purchases from those not obliged to invoice will be electronic as of August 1, 2022).

Payment of the first and second installment of the income tax for taxpayers requesting to be linked to tax works

Taxpayers, legal entities, qualified and not qualified as large taxpayers, that as of March 31, 2022 have requested the linkage to the works for taxes mechanism in accordance with paragraph 7 of article 238 of Law 1819 of 2016, as amended by Law 2010 of 2019, may file the income tax return and pay the first and second installment of the tax payable until August 31, 2022 (see articles 1.6.1.1.13.2.22 and 1.6.1.13.2.23 of Decree 1625 of 2016, as amended by Decree 860 of 2022).

In addition, it is important not to lose sight of the fact that, taxpayers who are approved to be linked to the works for taxes mechanism must deposit in the trust the resources destined to the work or project, no later than August 31, 2022.

Tax obligations for September

Between September 7 and 20, 2022, the four-monthly VAT return for the May-August period of the current year must be filed and paid. Attending to the last digit of the taxpayer’s NIT (see article 1.6.1.1.13.2.31 of Decree 1625 of 2016, modified by Decree 1778 of 2021).

In addition, on these same dates the bimonthly VAT return for the period July-August 2022 must be filed and paid.

On the other hand, service providers from abroad must file the VAT return for the two-month period July-August 2022 no later than September 13 of the same year.

Fourth bimonthly SIMPLE advance payment

Between September 7 and 20, 2022, taxpayers under the simple regime must file the fourth advance payment corresponding to the two-month period July-August 2022.

Submission of the transfer pricing informative return and supporting documentation

Those obliged to file the transfer pricing information return and supporting documentation must comply with this requirement no later than September 7 and 20, 2022, according to the last digit of the NIT (see articles 1.6.1.1.13.2.28 and 1.6.1.13.2.29 of Decree 1625 of 2016 as amended by Decree 1778 of 2021).

In November, the bimonthly VAT return and the fifth SIMPLE advance payment must be filed.

Between November 9 and 23, 2022, those responsible for VAT must file the bimonthly return corresponding to the September-October 2022 period. In addition, service providers from abroad must comply with this obligation no later than November 16, 2022.

On these same dates, taxpayers of the simple regime must file and pay the fifth advance payment for the two-month period September-October 2022, according to the last digit of the NIT registered in the RUT, without taking into account the verification digit.

The country-by-country report must be submitted in December.

Between December 12 and 16, 2022, the country-by-country report must be filed by income taxpayers that are in any of the assumptions indicated in numeral 2 of article 260-5 of the ET (see numeral 3 of article 1.6.1.1.13.2.29 of Decree 1625 of 2016 modified by Decree 1778 of 2021).

Source: Update.

Obligaciones tributarias para el segundo semestre del 2022: conócelas y evita incurrir en sanciones