The Directorate of National Taxes and Customs (Dian) invited all taxpayers to keep in mind the dates so that businessmen and natural persons registered in the Simple Taxation Regime (RST), present the Consolidated Annual Returnas established by the 2023 tax calendar.
Expirations will be given from April 10 to 21, according to the last digit of the Tax Identification Number (NIT). For the fulfillment of this tax obligation, the Dian made available form 260 on its website.
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Keep in mind for your statement
For the presentation of this declaration, the Dian reminds the taxpayers that it is fundamental be up to date with the payment of bimonthly advances and that they have filled out form 2593 correctly.
In the same way, it reiterates that the presentation of the advances has been made, even if the payment of one or more two-month periods corresponds to zero pesos ($0).
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Otherwise, if the taxpayer needs to make adjustments to your electronic receipts of any bimonthly advance, you must make them minimum two days in advance to your term according to your last digit of the NIT, and thus be able to access form 260, without any inconvenience.
Those who have timely and correctly filled out the bimonthly advances, that is, for those who do not have to make adjustments, prior to filling out form 260 for the RST Consolidated Annual Declaration, andThe system will pre-fill the fields where this report is consolidated of information automatically.
LAURA LUCIA BECERRA ELEJALDE
Journalist Portfolio