Income statement 2022: who must do it and on what dates

In the case of a natural person, the income statement It is the information that, based on its financial situation, it presents before the National Tax and Customs Directorate (Dian) for Calculate what you must pay in tax.

(Inflation will continue to accelerate to 9.8%, according to JP Morgan).

Thus, the income statement for natural persons, according to the Dian tax calendar for this 2022, It will start on August 9 and will go until October 19.

The maximum term to file the income tax return depends on the last 2 digits of your Tax Identification Number (NIT), which normally corresponds to those of your identity document.

Below we tell you who declares income, the dates on which you must do it and what you need to do it.

(In one year, the total portfolio of the financial system grows 14%).

Every year the Dian presents limits to determine who must declare income in Colombia. For 2022, if you meet any of these requirements, you must declare:

– The gross equity at the end of taxable year 2021 was equal to or greater than $163,386,000.

– Total income for the respective taxable year was equal to or greater than $50,831,000.

– Consumption by credit card was equal to or greater than $50,831,000.

– The total of purchases and consumption was equal to or greater than $50,831,000.

– The total accumulated value of bank appropriations, deposits or financial investments was equal to or greater than $50,831,000.

AUGUST 2022

Day Last two digits of the NIT
​9 01-02
10 03-04
11 05-06
12 07-08
16 09-10
17 11-12
18 13-14
19 15-16
22 17-18
23 19-20
24 21-22
25 23-24
26 25-26
29 27-28
30 29-30
31 31-32

SEPTEMBER 2022

Day Last two digits of the NIT
1 33-34
2 35-36
5 37-38
6 39-40
7 41-42
8 43-44
9 45-46
12 47-48
!3 49-50
!4 51-52
15 53-54
!6 55-56
19 57-58
20 59-60
21 61-62
22 63-64

OCTOBER 2022

Day Last two digits of the NIT
3 77-78
4 79-80
5 81-82
6 83-84
7 85-86
10 87-88
11 89-90
12 91-92
13 93-94
14 95-96
18 97-98
19 99-00

In addition to being registered in the RUT and updating the information if necessary, you must have a user account in the Dian and your electronic signature.

The RUT is the most important document.

Keep in mind that the cards for this year are:

1. General ID (work, capital and non-work income).
2. Pension income certificate.
3. Certificate of income from dividends and participations.

BRIEFCASE