DIAN RESOLUTION
DIAN presents the forms for filing tax returns in 2017
Most returns shall be filed on-line
Through a Resolution issued on February 3rd 2017, DIAN presented the following tax return forms for the tax compliance in 2017:
For the transfer pricing informative return, Form No. 120:
- Corresponding to the taxable year 2016 or fraction of taxable year 2017.
- It must be filed on-line, using the digital signature approved by DIAN.
For income tax for equity (CREE) statement, Form No. 140:
- Corresponding to the taxable year 2016 or fraction of taxable year 2017.
- It must be filed on-line, using the digital signature approved by DIAN.
For the annual statement of foreign assets, Form No. 160:
- Corresponding to the taxable year 2017.
- It must be filed on-line, using the digital signature approved by DIAN.
For the income tax statement for natural persons and assimilated not required to keep accounting, Form No. 210:
- Corresponding to the taxable year 2016.
- It must be filed online; its payment may be done virtually or before authorized banks.
For the certificate of income and withholdings, Form No. 220:
- Corresponding to the taxable year 2016.
- This certificate can be produced by the withholding agents.
For the Minimum Tax Alternative (IMAS) for employees, Form No. 230:
- Corresponding to the taxable year 2016.
- It must be filed on-line, using the digital signature approved by DIAN.
For the Minimum Tax Alternative (IMAS) for self-employed individuals, Form No. 420:
- Corresponding to the taxable year 2016.
- It must be filed physically or on-line, using the digital signature approved by DIAN.
For the simplified regime of the National Consumption Tax statement, Form No. 315:
- Corresponding to the taxable year 2016 or 2017.
- It must be filed on-line, using the digital signature approved by DIAN.
For the monthly withholding tax statement, Form 350:
- Corresponding to the monthly periods of 2017.
- It must be presented virtually through DIAN online services; however its payment may be done virtually or before the authorized banks.