Change in the processing of UGPP notifications

With the issuance of Law 1943 of 2018, also known as the Financing Law, there are considerable changes regarding the terms and conditions of the electronic notification in the processes of determination of obligations, which are or will be carried out by the Pension and Parafiscal Management Unit (UGPP).

By virtue of the provisions of Article 122 of the Financing Law, as of July 1 of this year, the electronic notification provided in Article 312 of Law 1819 of 2016 (current electronic notification process) will be repealed, reason for which, from that moment on, the notification process will be the same applied by the National Directorate of National Taxes and Customs (DIAN).

Consequently, the annotations to be taken into account regarding the notification process in the determination of obligations before the UGPP are the following: (i) The preferential mechanism for the notification of its acts will be electronic; (ii) The notification will be made to the email address that the contributor has provided in its Single Tax Registry (RUT), since the fact of informing the email in such registry, will be taken as a manifestation of its willingness to be notified electronically; (iii) The terms to respond or challenge the proceedings shall run five (5) days after receipt of the e-mail; (iv) When the administrative act sent cannot be accessed, the UGPP must be informed of such situation within three (3) days after receipt thereof; (v) When the notification cannot be served electronically, the provisions of articles 565 and 568 of the Tax Statute shall apply.

Recommendations:

• Individuals: verify that the e-mail address registered in the RUT is updated and is reviewed periodically. If this is not the case, it is recommended to modify the e-mail address registered in the RUT as soon as possible -the modification may be made online-.
• Legal Entities: it is recommended that the e-mail address remains in time and does not depend on the linking of a specific person. For example, an e-mail may be created especially for the reception of administrative notifications, which is constantly reviewed by more than two Company officers to ensure that it is read immediately.
• Likewise, it is recommended to program rules in the e-mail application to forward those e-mails that are sent under the domain @ugpp.gov.co, or that contain the acronym UGPP, to the Company's legal or accounting advisors, allowing them to attend in a timely manner to any action taken by the UGPP.
• Finally, it is recommended to attend all the requirements issued by the UGPP, as this will allow you to previously verify your situation and take the pertinent actions for the defense of your personal interests or those of the Company you represent.

In conclusion, with the express repeal of Article 312 of Law 1819 of 2016, and as of July 1 of this year, the notification process that the UGPP has, will require greater attention and administration of the contributor.