The plenary session of the Senate of the Republic approved this week a bill that seeks to reduce the time for the National Tax and Customs Directorate (Dian) make the return of credit balances in the taxpayers’ income tax return.
(Read: There will be express refund of balances in favor of taxes).
The initiative, which will now be discussed in the third debate in the House of Representatives, modifies article 855 of the Tax Statute and other rules related to the return and/or compensation for balances in favor, originating from the declarations or administrative acts of the income tax and complementary.
Senator Efraín Cepeda, president of Congress, is the speaker of the project who additionally seeks, that said refund is generated without the need for any request from the taxpayer.
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The rule would include salaried people or people who earn fees for providing services to benefit from the automatic refund when the requirements for the refund of the balance are met.
Efraín Cepeda is the new president of the Senate.
Sergio Acero Yate/Portfolio
Decree Law 624 of 1989, better known as the Tax Statute, Title your tax and customs declarations, whatever the concept of payment, following the same procedure that applies to refunds of credit balances.
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This article also sets the deadlines for taxpayers to submit the corresponding requests, and for Dian to make the refund when necessary.
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