Automatic refund of the credit balance procedure before DIAN

Decree 963 issued on July 7, 2020 by the Ministry of Finance, determines which taxpayers are entitled to request the automatic refund of the credit balance created by the Income and VAT returns. Additionally, it establishes that DIAN has a term of 15 days to answer the mentioned requests.

The mentioned Decree also modifies the requirements that the taxpayer must fulfill, in order to access the automatic refund of the credit balance created by the Income and VAT returns.

Author | Juan Fernando Díaz | [email protected] | Tax Law