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DIAN RESOLUTION

DIAN presents the forms for filing tax returns in 2017

Most returns shall be filed on-line

 

Through a Resolution issued on February 3rd 2017, DIAN presented the following tax return forms for the tax compliance in 2017:

For the transfer pricing informative return, Form No. 120:

  • Corresponding to the taxable year 2016 or fraction of taxable year 2017.
  • It must be filed on-line, using the digital signature approved by DIAN.

For income tax for equity (CREE) statement, Form No. 140:

  • Corresponding to the taxable year 2016 or fraction of taxable year 2017.
  • It must be filed on-line, using the digital signature approved by DIAN.

For the annual statement of foreign assets, Form No. 160: 

  • Corresponding to the taxable year 2017.
  • It must be filed on-line, using the digital signature approved by DIAN.

For the income tax statement for natural persons and assimilated not required to keep accounting, Form No. 210:

  • Corresponding to the taxable year 2016.
  • It must be filed online; its payment may be done virtually or before authorized banks.

For the certificate of income and withholdings, Form No. 220: 

  • Corresponding to the taxable year 2016.
  • This certificate can be produced by the withholding agents.

For the Minimum Tax Alternative (IMAS) for employees, Form No. 230: 

  • Corresponding to the taxable year 2016.
  • It must be filed on-line, using the digital signature approved by DIAN.

For the Minimum Tax Alternative (IMAS) for self-employed individuals, Form No. 420:

  • Corresponding to the taxable year 2016.
  • It must be filed physically or on-line, using the digital signature approved by DIAN.

For the simplified regime of the National Consumption Tax statement, Form No. 315: 

  • Corresponding to the taxable year 2016 or 2017.
  • It must be filed on-line, using the digital signature approved by DIAN.

For the monthly withholding tax statement, Form 350:

  • Corresponding to the monthly periods of 2017.
  • It must be presented virtually through DIAN online services; however its payment may be done virtually or before the authorized banks.