El Gobierno colombiano anunció un Procedimiento Abreviado para la Devolución o Compensación de Saldos a Favor
Published date | 15 April 2020 |
Law Firm | Dentons, Cardenas & Cardenas |
El Decreto No. 535 de fecha 10 de abril de 2020 emitido por el Ministerio de Hacienda, estableció que durante la declaratoria de estado de emergencia por el COVID-19, para efectos del impuesto sobre la Renta y el Impuesto a las Ventas (IVA), los contribuyentes que no representen un alto riesgo en materia tributaria podrán solicitar la devolución o compensación de saldos a favor mediante un procedimiento abreviado. Este procedimiento se realizará dentro de los 15 días siguientes a la fecha de la presentación de la solicitud de devolución y/o compensación oportunamente y en debida forma.
- La determinación de alto riesgo en materia tributaria dependerá de elementos objetivos como historial del contribuyente e información disponible. En el caso que la DIAN califique a un contribuyente como alto riesgo deberá: (i) Suspender el proceso si existe un riesgo de fraude fiscal y/o riesgo especifico frente a la solicitud; o (ii) Autorizar la devolución y/o compensación automática, pero una vez termine la emergencia sanitaria se iniciaría un control posterior por el área de fiscalización de la DIAN.
- La relación de costos, gastos, y deducciones no será necesaria para la presentación de la solicitud de devolución y/o compensación en el impuesto sobre la renta. La relación deberá ser presentada dentro de los 30 días...
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