DIAN IS NOW ABLE TO TERMINATE ADMINISTRATIVE PROCEEDINGS AGAINST TAXPAYERS
The preferential treatment will apply until the 30th of September of 2017
The Tax Authority is able to terminate administrative proceedings that were notified to the taxpayers, customs users, or persons subject to foreign exchange penalties (“taxpayers”). The termination will proceed only if the taxpayer complies with the following conditions:
- If the taxpayer pays in full all the taxes, duties or levies and 70% of the penalties and of the interest on late payments that are being assessed in the administrative procedure, the Tax Authority will have to terminate it.
- If the administrative procedure is not assessing taxes, duties or levies, the Tax Authority will have to terminate the procedure once the taxpayer pays 50% of the penalty imposed.
- If the administrative procedure is assessing a non-filling penalty, the Tax Authority will have to terminate it once the taxpayer pays 30% of the penalties and of the interest on late payments and 100% of the assessed taxes, duties or levies.
- When tax refunds or tax credits are being discussed in the administrative proceeding, the tax Authority will have to terminate it once the taxpayer reimburses 100% of the taxes that were refunded or credited and pays 50% of the penalties imposed within the proceeding.
The request to terminate the administrative procedure should be submitted to the Tax Authority by the taxpayer, before the 30th of October of 2017.