The Dian formalized the postponement of the deadlines for the filing of the exogenous information for the taxable year 2017; the new deadlines will go from May 22 to June 20. In addition, it will not be signed when putting the files in the inbox but at the end of the filing. On Thursday, May … Read more
The general director of the Dian, José Romero, published on March 7, 2019 a draft resolution announcing 7 last minute modifications regarding the exogenous information for the taxable year 2018, the delivery of which will start to be due on April 23, 2019. Following the same custom of the previous directors of the Dian (which … Read more
Although Resolution 000060 of 2017 was modified by Resolution 000045 of 2018, the deadlines for submitting the exogenous information for the taxable year 2018 remain the same, between April and June 2019 the obligated parties must submit this report. In this editorial we expose the deadlines in detail. The exogenous information for the taxable year … Read more
Regarding the assumption of the reporting of exogenous information as a formal tax obligation, the Dian has the power to impose penalties for not sending the same up to three years after the expiration of the deadline for its submission, in accordance with the provisions of article 638 of the ET. Next we will provide … Read more
By means of Resolution 011004 of October 29, 2018, the Dian indicated the content and technical characteristics for the presentation of the exogenous information report for the taxable year 2019. Taking into account the emergency due to the spread of COVID-19, the Dian, through Resolution 000027 of 2020, extended the deadlines to comply with this … Read more
Between June 1 and July 1, 2020, legal entities and individuals must submit the exogenous information report for the taxable year 2019. In the case of large taxpayers, this report must be submitted between June 9 and 24 of the current year at the latest. The exogenous information report constitutes a set of data that … Read more
When the exogenous information report is not submitted within the established deadlines, is submitted with errors or does not correspond to what was requested, the penalties set forth in article 651 of the ET will be applied. However, in certain cases these penalties may be reduced. In relation to what is set forth in article … Read more
In addition to the tax penalties of Article 651 of the ET, those responsible for the reporting of exogenous information may incur in the penalty for passive evasion of Article 658-2 of the ET. The principle of favorability set forth in article 640 of the ET is not applicable to this penalty. Another penalty that … Read more
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, … Read more
With the publication, by the Dian, of a draft resolution, several adjustments are announced to Resolution 000068 of 2016, with which the information for the taxable year 2017 was requested, and thus adapt it to the changes introduced with Law 1819 of December 2016. The Dian published on March 5, 2018 a draft resolution, announcing … Read more
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