Legal Bulletin



Procedure for claiming the annulment of administrative proceedings

DIAN referred to the possibility for the tax official to declare ex officio the annulment of the tax procedure


In its Revenue Ruling No. 9328 of 2016, the Colombian Tax Authority— DIAN— upholds that, in accordance with Section 731 of the Colombian Tax Code, the grounds for annulment shall be claimed by the taxpayer at the appropriate procedural opportunity, i.e. when filing the notice to appeal.

Therefore, given that the procedures before the Tax Administration fall under the principle of party disposition; it is the taxpayer who must allege the grounds for annulment, without being it possible for the tax official to declare it ex officio.