Legal Bulletin



Public accountants are not required to certify the Tax Book

Accountants are only required to certify general ledger accounts


Through its Revenue Ruling No. 16154 of 2016, the Colombian Tax Authority –DIAN- referred to whether public accountants are responsible for the certification of the Tax Book established by Section 4 of Decree 2548 of 2014.

According to DIAN, to the extent that the Tax Book is a sub-ledger with exclusively fiscal purposes, public accountants are not responsible for its certification, given that it lacks an accounting nature. Additionally, Decree 2548 of 2014 does not require for this certification to be made. DIAN however reiterates the obligation, in accordance with existing constitutional case law, that determines that accountants have to assist and advise individuals in fulfilling their accounting and tax obligations.