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Abbreviated refund of credit balances: New clarifications

Through Legislative Decree 807 of June 4, 2020, the Ministry of Finance provided new indications on the process of refund and/or compensation of credit balances established in Decree Law 535 of 2020. In addition, transitory modifications are made to Article 855 of the ET. Two days before the end of the state of economic emergency … Read more

Credit balances and offsets: deadlines for their refund

Taxpayers who liquidate balances in favor in their returns may impute them in their private liquidation or request their compensation. Those interested in requesting the refund of a balance in favor or requesting a compensation must take into account certain deadlines. The request for refund of credit balances must be filed no later than two … Read more