DIAN would be authorized to issue a Special Notice of Deficiency as a mechanism to define and settle taxes and penalties for a taxpayer with unfulfilled obligations.

The Government proposes to implement a new procedure to determine tax obligations called the Special Notice of Deficiency, by which DIAN may define and settle taxes, levies, surcharges, advanced payments and withholdings that are delinquent or were filed after their due date, as well as the omitted penalties.

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 expiration term, or within the period provided for breaches by formal obligations finalizes.


Such Special Notice of Deficiency would replace the Official Assessment, Statement of Objections, or the previous notification, as long as the Administrations ratify it.  

Regarding the statute of limitations of the tax returns filed as a consequence of the Special Notice of Deficiency, the term will be six (6) moths after their filing.