DIAN clarifies changes to the special tax regime of non-for-profit organizations

Changes were made to the qualification process to belong in the special tax regime


In its Revenue Ruling No. 6263 of March 22nd of 2017, DIAN clarified some matters related with the procedure that should be followed by entities that pretend to qualify to the special tax regime.

This procedure was introduced in article 356-2 of the Colombian Tax Code, by article 148 of Law 1819 of 2016. The aforementioned article demands, as a requirement to obtain the qualification, to comply with the requirements of article 19 of the Colombian Tax Code.

Once the request for the qualification has been made, if the Tax Authority considers that the taxpayer does not comply with the requirements for belonging to this special regime, it will inform this through an administrative act that can be appealed. Conversely, if the application for qualification is deemed appropriate, the Tax Authority will allow the registration of tax responsibility No. 4 in the Tax Identification Registry (RUT) of the entity.

According to paragraph 1 of article 19 of the Colombian Tax Code, those entities that by December 31st of 2016 were classified as belonging to the special tax regime are deemed to remain in such regime, but must comply with the procedure of article 356-2 to preserve their special status.

Finally, it must be taken into account that the system whereby the request for qualification is made, and the list of documents that must be submitted, has not yet been regulated by the Government.