DIAN IS AUTHORIZED TO ISSUE A SPECIAL NOTICE OF DEFICIENCY TO ASSESS AND SETTLE TAXES AND PENALTIES
Introduction of a new Special Notice of Deficiency
A new procedure to settle tax obligations called the Special Notice of Deficiency, by which DIAN may determine and settle taxes, levies, surcharges, advance payments and withholdings that are delinquent or were filed after their due date, as well as unpaid penalties, was introduced in the new regulation.
The Special Notice of Deficiency may only be issued by the Administration, over the same tax return, before the statute of limitation elapses or within five (5) years from the due date of the a delinquent return.
Such Special Notice of Deficiency would replace the Official Assessment, Statement of Objections, or the previous notification, as long as the Administration ratifies it.
Regarding the statute of limitations of the tax returns filed as a consequence of accepting the Special Notice of Deficiency, the term will be six (6) moths after their filing. For these returns to be valid, they will have to be in compliance with all the forms and conditions stated in the Tax Code.
At the same time, the new regulation states that Tax Authority will consider that the taxpayer accepted the Special Notice of Deficiency if they do not file an objection in the term provided.