The Directorate of National Taxes and Customs -DIAN- enabled the necessary tools to facilitate the presentation of income tax for natural persons taxable year 2022 to about 4.8 million citizens and thus they can timely comply with this obligation.
The due dates of the tax calendar begin on August 9 and end on October 19, so citizens must take into account the last two digits of the Tax Identification Number -NIT- of the taxpayer, without taking into account the verification digit. .
Who is required to declare income
If in 2022 the natural persons and illiquid successions residing in Colombia met any of the conditions mentioned below, they must submit the Income and Complementary Tax return – taxable year 2022:
● Gross equity greater than $171,018,000 as of December 31, 2022.
● Gross income equal to or greater than $53,206,000 during 2022.
● Credit card purchases over $53,206,000 during 2022.
● Total purchases and consumption greater than $53,206,000 during 2022. Bank consignments, deposits or financial investments for a total accumulated value greater than $53,206,000 during 2022.
● Be responsible for Sales Tax – VAT at the end of 2022.
In the same way, natural persons and illiquid successions not residing in Colombia who have received income from a national source and have not been subject to withholding at source, must present the Income and Complementary Tax declaration -taxable year 2022 in the Form 110, meeting the same deadlines established in the tax calendar.
Tools that facilitate the processing, presentation and payment
The entity has implemented mechanisms to facilitate compliance with tax obligations, and for this case, it has provided at www.dian.gov.co the tools for citizens to fill out, present, and if necessary, make the payment of the declaration of Income and Complementary Tax -taxable year 2022.
In the Taxable Year 2022 Natural Persons Income Microsite, people will be able to access detailed information about this tax obligation and will have the following facilitation tools available: Through the 2022 Income Assistance Program, a draft of the declaration can be prepared, which will facilitate the final completion of the form.
● It will also be possible to consult whether there is a suggested income statement, in which the DIAN proposes values for various boxes on the form, which the declarant may or may not accept, according to their legal, economic and financial reality.
● Finally, it will be possible to consult exogenous information or information reported by third parties, which can be used as part of the information that must be included in the declaration.
● Through the Do It Yourself tool, citizens will have a guide that guides them step by step in determining the obligation and the subsequent process of filing, submitting, and paying the declaration.
Filing of the declaration only as a Registered User
Natural persons who meet the conditions, and are required to submit the Income and Complementary statement -taxable year 2022, must enable their user account, since Form 210 will be available for filing, ONLY, through the User option Registered.
The entity invites citizens who have not enabled their user account to do so in the Transactional Portal through the New User option. This will allow them, in addition to accessing processing services, to file and pay national taxes electronically, reducing the time and transaction costs associated with compliance with the obligation.
The system is being updated, learn about the new user experience for: Account activation, new start menu as a registered user and password recovery Service channels To resolve your concerns and accompany the process of compliance with tax obligations, the entity has implemented self-management digital channels at the service of citizens, among which are:
● Portal DIAN www.dian.gov.co
● App DIAN
● Contact Center
● Chatbot DIAN
● Appointment scheduling for face-to-face and non-face-to-face attention by video attention
● Self-management kiosks
● Social networks: Twitter, Facebook and YouTube National network of Accounting and Fiscal Support Nuclei – NAF, implemented by the DIAN in different universities throughout the country.
● Lastly, the entity recommends that taxpayers prepare the necessary supporting documents to process their return and anticipate the dates established in the tax calendar.
Source: Directorate of National Taxes and Customs -DIAN-