Until December 31, 2021 is the deadline for taxpayers who have pending obligations with the Dian on June 30, 2021 and whose breach has been caused or aggravated as a result of the pandemic generated by covid 19, take advantage of the reduction in penalties and default interest rates and get up to date with the entity.
(Financial relief helped more than 2 million debtors in the country).
The benefits consist of the 80% reduction in penalties and the moratorium interest rate established in article 635 of the Tax Statute, which is settled daily at a daily interest rate that is equivalent to 20% of the current bank interest rate for the modality of consumer and ordinary loans.
Keep in mind that if the taxpayer does not have sufficient resources to update his obligation before December 31, You can request a payment facility, which must be signed and notified on the last day of the year. Consequently, the presentation of the request by the taxpayer must be made no later than December 10, 2021, so that the tax administration can review compliance with the requirements required by the legally determined procedure and notify the granting of the facilitation mechanism to the interested party. .
“Taxpayers with pending obligations must take into account that when signing a payment facility the collection process is suspended, precautionary measures are lifted and the current bank interest rate is maintained for the modality of consumer and ordinary loans, in force at time of payment of each installment of the facility, at 20%, provided that the agreement is fulfilled “, stated Julio Lamprea Fernández, Director of Tax Management.
(Some 1.2 million debtors can leave the credit bureaus).
Finally, it is worth noting that the reduction of sanctions and interest rates determined in the Social Investment Law, applies to tax obligations in arrears of the national order, whose non-compliance has been caused or aggravated as a result of the pandemic generated by the Covid 19, among them, the obligations subject to correction or extemporaneous presentation, RST advances, obligations included in administrative acts and those included in judicial decisions, whose expiration and / or events have occurred prior to June 30, 2021. Also the balances of obligations included in current payment facilities and the balances of payment facilities declared unfulfilled.
The tax authority has been transforming itself to provide all citizens with virtual services and procedures that, in a close and efficient way, facilitate the fulfillment of their tax obligations.
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