The National Tax and Customs Directorate has reminded taxpayers in debt to file the application to access the tax benefits of the Social Investment Law 2155 of 2021.
Among the reliefs are the favorability principle, termination by mutual agreement and judicial conciliation.
Until this Thursday, March 31, taxpayers will be able to catch up with their tax obligations and terminate their processes taking advantage of the tax benefits.
The benefits are:
– The favorability principle.
– Termination by mutual agreement.
– Judicial conciliation.
For whom do the tax benefits of Law 2155 of 2021 apply?
Applying the principle of favorability, taxpayers, declarants, withholding agents, responsible parties, joint and several debtors, subsidiary debtors or guarantors that as of June 30, 2021 have tax obligations payable and lend executive merit, according to Article 828 of the Tax Statute, may pay their obligations by settling the current bank interest rate, certified by the Superfinanciera for the modality of consumer and ordinary credits at the time of payment.
Therefore, the Dian has invited taxpayers with tax obligations as of June 30, 2021 to pay them until March 31, 2022.
The other option they have is to request, maximum until said date, before the respective sectional direction the subscription of a payment agreement, in case they meet the requirements to access this.
Source: Actualícese
Beneficios tributarios: el 31 de marzo termina el plazo para que contribuyentes se pongan al día
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