Deadline to file a permanence application with the DIAN

As the DIAN has been announcing, and in accordance with the provisions of Decree 2150 of December 20, 2017, on April 30, 2018, the deadline to file in the Special Tax Regime Electronic Computer System (SIE RTE) is April 30, 2018, the Request for Permanence in the Special Tax Regime (RTE) for the Entities provided for in transitory paragraphs 1° and 2° of article 19 of the Tax Statute, i.e. those that as of December 31, 2016 were qualified within the RTE or those that become taxpayers of the RTE; as well as the Request for Qualification in said regime for the Entities foreseen in article 19 of the E. T., i.e. those created during 2017.

For such purpose, DIAN informed that, as of April 04 of the current year, the Special Tax Regime Electronic Computer Service (SIE RTE) is available for the Entities to submit the request for qualification or permanence in such regime, having to enter www.dian.gov.co with their registered user account, selecting the SIE RTE to initiate in this way the process of submitting the request with the required supporting documents.

In this way, once the procedure for permanence or continuity described in article 1.2.1.1.5.1.1.5. of Decree 2150 of 2017 has been carried out, the DIAN may deny or authorize the qualification or permanence of the Entities as RTE taxpayers. In any case, those that do not complete the procedure before April 30, 2018, and/or do not comply with the requirements established in the aforementioned Decree, will be denied such qualification or will be excluded from the RTE.

It is worth mentioning that the Entities that have been excluded from the RTE, may request their qualification again after three (3) years from their exclusion, term that will begin to count once the administrative act is final, in accordance with Article 87 of the Code of Administrative Procedure and Contentious Matters.

Now, it is important to take into account that, with respect to the Request for Qualification, the DIAN has a term of four (4) months following the expiration of the term that the taxpayer has to respond to the comments of the civil society or the expiration of the term for the receipt of comments from the civil society when there are no comments, to issue the administrative act duly motivated that denies the request. On the other hand, and in relation to the Permanence Request, the DIAN will have until October thirty-first (31), 2018 to issue the administrative act denying such request.

 Finally, it is worth clarifying that both the Entities that as of December 31, 2016, belonged to the RTE, as well as those created during 2017, must perform the update of the Single Tax Registry (RUT) before April 30, 2018, in order to incorporate the liability "04" Income and Complementary Tax of the Special Tax Regime. The RUT of those Entities that were classified as non-taxpayers of income and complementary tax and that have registered the liability "06" income and equity, which by effect of the second transitory paragraph of article 19 of the E.T. become taxpayers of the RTE, will be updated ex officio.

In the event that you have any doubts on the matter, this Office will be ready to resolve your concerns.