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Many times, we want fresh and updated regulations, but it is not just about obtaining the document from the national government, but also how it applies in the accounting field.
In its resolutions and decrees, today we have a free pill of knowledge for you RESOLUTION NUMBER 000026 OF 2024 "which establishes the requirements to be authorized to act as
self-retainer of income tax”
Highlights, requirements:
- Not present tax losses in the last three (3) taxable years prior to
the date of submission of the application and that it does not originate in the
application of tax benefits, for which it is required that at the time of
The application must be accompanied by a certification issued by a public accountant or tax auditor
as appropriate, as evidenced by it. - Be up to date in compliance with your tax and customs obligations
and exchange rates, as regards the presentation and payment thereof, as of the date of
filing of the application and during the period of study thereof.”
Now the reasons for suspension are reaffirmed in this resolution:
- That the authorized taxpayer has overdue payable obligations, for more than two (2) months, for tax, customs or exchange concepts, on the date of the corresponding study.
- That the authorized taxpayer in the event of a merger has been absorbed; that it is in the process of liquidation, restructuring, reorganization, concordat or takeover; that it has signed a restructuring or reorganization agreement or that it has been split up when the split implies dissolution.
- That the authorized taxpayer has been sanctioned for irregularities in accounting or for the duties of invoicing and reporting, through a duly executed act, within the two (2) years prior to the date on which the corresponding control is carried out by the Collection Subdirectorate or the agency that takes its place.
- That the authorized taxpayer has presented a tax loss and that the gross income has been less than one hundred thirty thousand (130,000) Tax Value Units (UVT) in the Income Tax and Complementary Tax declaration for the taxable year prior to the date on which the corresponding control is carried out by the Collection Subdirectorate or the agency that takes its place.
The tax loss referred to in this section will not be grounds for suspension of the
authorization to act as a self-retainer, provided that its origin comes from the application of tax benefits. For this purpose, the Special Administrative Unit of the National Tax and Customs Directorate (DIAN) will require the withholding agent to demonstrate that the origin of the tax loss does not correspond to the application of tax benefits and the withholding agent will issue a certification signed by the accountant or fiscal auditor as appropriate, detailing the origin of the tax loss.
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