Reduction of penalties under Law 2277 of 2022: The first benefit ends on May 31, 2023.

In accordance with the provisions of Article 93 of Law 2277 of December 13, 2022, on May 31, 2023, one of the several transitory benefits provided in said law to obtain reductions in penalties and interest owed by taxpayers to the Dian for tax obligations will end (see also Article 91 of the same Law 2277 of 2022).

This norm provides the following:

Transitory reduction of penalties and interest rate for omitters in the obligation to declare taxes administered by the Dian. For taxpayers who, as of December thirty-first (31), 2022, have not filed the tax returns to which they were obliged for the taxes administered by the Special Administrative Unit of the National Tax and Customs Directorate -Dian- and who file them before May thirty-first (31), 2023, with payment or with facilities or agreements for payment requested as of this date and subscribed before June thirty (30), 2023, the penalties and the moratorium interest rate shall be reduced and liquidated in the following terms:

1. The penalty for untimeliness shall be reduced by sixty percent (60%) of the amount determined after applying Articles 641and 640of the Tax Statute.

2. The late payment interest rate shall be reduced by sixty percent (60%) of the interest rate established in Article 635 of the Tax Statute.

Paragraph 1. For those who have been notified of a requirement to declare and/or correct, statements of charges, official liquidation, sanction resolution or reconsideration appeal ruling, the sanctions proposed or determined by the UGPP referred to in paragraphs 1, 2, 3 and 4 of article 179 of Law 1607 of 2012 with respect to which the administrative act is paid in full by June 30, 2023, shall be reduced to twenty percent (20%) of the amount proposed or determined, with its respective update. In the collection processes that are in progress or are initiated after the entry into force of this law, where the reduction provided in this paragraph is sought, provided they pay the totality of the administrative act, payment facilities may be subscribed no later than June 30, 2023, and the request must be filed until May 15, 2023.

Paragraph 2. These benefits shall also apply to taxpayers who correct the returns that present inaccuracies in the taxes administered by the Special Administrative Unit of the National Tax and Customs Directorate.

According to this regulation, all taxpayers (individuals or legal entities) that had tax returns not filed and that as of December 31, 2022 were already overdue, may avail themselves of the benefit of filing them with full payment, obtaining a significant reduction in the penalties for untimeliness and late payment interest.

Source: Actualícese.

Reducción de sanciones e intereses de la Ley 2277 de 2022: en mayo 31 de 2023 finaliza el primer beneficio