Request for correction by third parties in exogenous items

The exogenous information is a report of great importance for the Dian’s control purposes.

It records the commercial operations carried out by a natural or legal person during a given period.

The entity or natural person that has made errors when reporting its exogenous information is the one who must make the respective adjustments.

Therefore, if a third party wrongly reported in the exogenous information of an obligor with whom it did not have commercial relations requests the correction of such information, but the entity or natural person refuses to make such adjustments, the third party will not be obliged to recognize any type of income or account receivable derived from the erroneous report in its income tax return.

In this order of ideas, when individuals download the data consultation file for the income tax return, the Dian specifies that if there is any data reported erroneously or the information recorded does not correspond to reality, the affected taxpayer must communicate or request the natural or legal person that provides the information.

However, the truth is that the report does not show the information that would allow contacting the reporter. Therefore, the duty to communicate or require the person who reports inconsistent information to the Dian is, in many cases, a complex task.

Source: Actualícese