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Deadline extension for submission of exogenous information to the DIAN

Through Resolution 000024 of March 8th 2016, the National Tax and Customs Direction DIAN held its fourth amendment to the rules contained in Resolution 220 of October 2014, through which it had requested the exogenous information for the tax year 2015. Among the changes, is included the extension of deadlines for submission.

After the announcement of the resolution draft last February 17th, the director of the DIAN, Santiago Rojas finally issued the Resolution 0024 on March 8th. This resolution amends for the fourth time the rules contained in the Resolution 220 of October 31st, 2014, through which it requests for exogenous information for the fiscal year 2015. The three previous amendments had been made by Resolutions 238 of November 28th, 2014, 0078 of July 22nd, 2015 and 111 of October 29th, 2015.

Resolution 000024 amended articles 4 and 29 of the Resolution 220 of 2014, redefining for the third time the group of reporters that should deliver the new format 2276 v. 1, with details of payments made to all employees during the fiscal year 2015 and certified using the form 220. In addition, the inaccurate wording of the paragraph 18.11.3 of Article 18 of Resolution 220 of 2014 was amended, as well as the inaccurate wording of paragraph 38.9 of Article 38 of Resolution 220 of 2014, which was not pointing correctly the numbers of the annexes, with which reports of taxpayers and non-taxpayers regarding national taxes should be made (Article 631 of the ET).

Resolution 000024 2016 also amends Article 37 of Resolution 220 of 2014 to extend the deadlines for the majority of reports of fiscal year 2015. The new deadlines no longer elapse between March 29th and April 11th, 2016, but between April 19th and June 1st 2016. Other deadlines concerning certain special reports (such as the National Registry, the business groups and municipalities with the detail of the declarations of Industry and Trade of fiscal year 2015) were not modified.

2017-09-18T16:12:54+00:00 27/04/2016|Latest news|