Publicación:

Estudio normativo de las solicitudes de devolución de saldos a favor realizadas por personas naturales del municipio de Montería adelantadas en vigencia del Decreto Legislativo N° 535 de 2020

Resumen

This document presents the regulations adopted by the National Government regarding the requests advanced by taxpayers regarding the balances in favor generated in compliance with the presentation of the income tax return and complementary. This legislation, which was issued by the Executive Branch of the public power, in use of its extraordinary powers, determines some requirements for these requests and were embodied in Legislative Decree No. 535 of April 10, 2020, this as a response to the declaration of Economic, Social and Ecological Emergency in Colombian territory due to the Covid-19 pandemic. Taking into account the above, the result of the regulatory application allows to publicize the formal requirements of the requests for balance in favor presented by taxpayers on the occasion of Decree 535 of April 10, 2020, in turn expose the step by step of the procedure established by the Directorate of National Taxes and Customs for the filing of these and finally describe the effects given to both the taxpayer and for the State in 2020. Finally, after carrying out a regulatory review and collection of documents containing the number of filings submitted to the Montería Sectional DIAN, it was found that the requests for a refund of the balance in favor of the Income Tax and complementary under Decree 535 of April 10, 2020 as a result of covid-19, increased exponentially by 927%, which helped the cash flow of taxpayers allowing them to have resources available for the sustainability of their tax, personal and business obligations.