The maturities began so that around 3.5 million taxpayers present their income tax return corresponding to 2019. For this, Dian has provided a series of digital tools with the aim of facilitating and advancing the process without leaving home, taking into account the situation of the Coronavirus pandemic and that the dates for natural persons have not had any change.
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The tax due dates are each business day in descending order for two termination numbers of the ID, and this year the period runs from August 11 to October 21.
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In this way, taxpayers have two ways to comply with the obligation: virtual and in person. For the first case, citizens must have the electronic signature enabled and in this way they will be able to advance the process by entering the transactional menu in the registered user option.
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It is worth noting that before starting the process, people must have ready the updated Rut, the certificate of income and withholdings, have the bank certificates, last year’s income statement, certificates of financial returns, pension certificates, taxes of the goods, among others.
Once it is registered and if the virtual declaration shows a balance to pay, form 490 called the official national tax payment receipt must be generated with the amounts charged to the tax. In this case, the payment can be made directly through the payment gateways or otherwise the taxpayer must print two copies to take them to the bank and pay there.
In any case, if the declaration is in person before the financial institution authorized to receive the forms, you must still fill out the forms through Dian’s online services.
The amounts to be paid, once the statement is obtained, vary depending on the value of the net income, the higher the value, the higher the rate: 0%, 19%, 28%, 33%, 35%, 37% and 39%.
In accordance with the foregoing, who are required to submit an income statement and supplementary are the following people:
Who has had a gross equity greater than $ 154,215,000.
Who has had gross income greater than $ 47,978,000.
That you have made purchases with credit cards worth more than $ 47,978,000.
Who has made a cumulative total of bank consignments or deposits or financial investments greater than $ 47’978,000.
If the person is not obliged to make a virtual declaration and the declaration generates a balance to be paid for taxes, penalties and interests, if applicable, the service for filing returns allows filling out box 980 of “total payment” in the Form 210. In this case, it is not necessary to generate a separate receipt and payment can be made with the presentation of the declaration at the bank.
For people who are abroad, the application for the registration or updating of the RUT may be made through the “PQSR and Complaints” service on the DIAN page or through the means established for that purpose. To do this, you must attach, scanned, both your identity document and passport stating the date of departure from the country.
Then you must obtain the electronic signature online by entering the “Transactional” menu, option “Registered User”. Once the steps are completed, the income declaration can be made on forms 210 or 110, depending on the condition of resident or non-resident in Colombia for tax purposes.
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