Tax measures amid COVID 19 related to notifications, suspension of terms and signing of Tax Administration acts.

The Colombian Tax Authority (DIAN) issued Resolution 30 of March 29, 2020 amid the Health Emergency caused by COVID-19, by means of which:

i) DIAN ratified the suspension of terms of tax administrative processes with some exceptions set forth Article 8 Par. 2 of Resolution 30, while the health emergency remains in force. The suspension includes the corresponding statute of limitations and the term for challenging tax returns.

ii) During the suspension of terms, all administrative acts will be notified to the email informed by the taxpayer in the National Tax Registry, using the electronic notification set forth in Article 566-1 of the Colombian Tax Code, for which purpose DIAN enabled the following email: [email protected].

iii) In case the tax authorities do not have digital signature, they may validly execute acts, orders and decisions by autobiographical, mechanical, digitalized or scanned signature.

For more information, please do not hesitate to contact us.

Author | [email protected] | Juan Fernando Díaz