Legal Bulletin



Tax returns filed with the signature of a statutory auditor removed from his or her position are deemed to be not filed

The legal representative is fully empowered to request that the tax returns signed by a statutory auditor removed from this/her position are annulled


In its Revenue Ruling No. 709 of August 8th of 2017, DIAN determined that in the case in which tax returns are signed by someone who is not appointed as statutory auditory; the legal representative of the company is empowered to request to the Tax Authority that the tax return is deemed as not presented.

The latter, even if the appointment of the new statutory auditor has not been filed before the Mercantile Registry.