According to the decision 20960 of 2017, the Tax Court pronounced on the rules that must be followed by the National Tax Authority (DIAN) when analyzing taxpayers’ requests for amending tax returns.
Taxpayers may apply for amendment to a tax return that previously filed in order to either decrease the tax amount assessed or increase the amount subject to tax refund. For this purpose, the taxpayer must file a request before DIAN within the year following the deadline to file the tax return or the date of submission of the tax return, and enclose a proposal for amending the tax return.
If DIAN finds significant discrepancies in the tax return previously filed, for instance related to tax deductions, tax credits, tax expenses and withholding taxes, these issues must be analyzed in a separate tax audit. In the Tax Court’s opinion, DIAN may reject the taxpayer’s request for purely formal reasons.
The Tax Court considered that if the taxpayer complies with the requirements for amending the tax return but DIAN identifies significant discrepancies in the tax return previously filed, DIAN must issue an administrative decision amending the inconsistency found within the 6 months following the submission of the taxpayer’s request for amendment.
