According to published Ruling 4024 of 2016, the Colombian National Tax Authority declared the applicable rules for taxpayers having failed to submit tax returns electronically but being willing to correct the error voluntarily.
In accordance with article 579-2 of the Tax Code, numeral 2 of Circular 0066 of 2008 provides that taxpayers that are obliged to submit tax returns electronically, but do so manually, may correct their error without penalty by electronically resubmitting the tax return before National Tax Authority issues an official notice of failure to comply with such obligation. If the taxpayer resubmits the tax return manually after the deadline for submitting the tax return, it may also correct the error; though, in that case, the taxpayer will incur a penalty.
In the Colombian National Tax Authority’s opinion, the modification introduced by article 136 of Law 1607 of 2012 eliminates numeral 2 of Circular 0066 of 2008, no longer allowing voluntary corrections to tax returns that were not properly submitted without paying any penalty.
Article 579-2 of the Tax Code was amended by article 136 of Law 1607 of 2012 providing that taxpayers that are obliged to submit their tax returns electronically, but do so using a different method, will be deemed to have not submitted their tax returns.
Accordingly, by way of Ruling 4024 of 2016, DIAN partially revoked Ruling 030117 of 2014, which referred to the tax treatment provided in numeral 2 of Circular 0066 of 2008, as described under (1) above.
