DIAN may reach court settlements with taxpayers and terminate administrative proceedings by mutual agreement

The Tax Reform includes provisions that enable DIAN to settle administrative proceedings with taxpayer’s as well as to reach mutual agreements on tax, customs and foreign exchange matters.


In its Revenue Ruling No. 253 of January 3rd 2017, DIAN clarifies that Law 1819 of 2016 in article 305 sets that taxpayers, withholding agents and customs users subject to the foreign exchange regime will be able to make court settlements with DIAN. For this purpose, the administrative appeal must have been submitted before the entry into force of law 1819 of 2016 and its admission shall be prior to the request for settlement. The deadline to file this request is September 30th 2017.

In addition, the ruling makes reference to article 306 of Law 1819 of 2016, which sets that DIAN is able to terminate by mutual agreement with the taxpayer, the administrative, tax and customs procedures.

This provision is applicable for those taxpayers, withholding agents, agents, customs users that have been notified prior to the entry into force of Law 1819 of 2016, of the initiation of the proceeding.

Finally it is clarified that on previous tax reforms, there have been included provisions related to special payment options applicable to national regime however Law 1819 only includes it with regard to local matters in accordance with article 356 of such a law.