DIAN Procedure for Temporary Closure of Business Establishment Due to Lack of Electronic Invoicing Compliance

• The DIAN issued press release 038 of 2024 outlining the procedure for temporarily closing a commercial establishment.
• The procedure includes a visit to the taxpayer to provide guidance on tax obligations.
• If irregularities are found during the visit, a formal complaint is issued against the taxpayer.
• The taxpayer has 10 business days to respond to the complaint and present arguments to challenge it.
• The administration will review the arguments and may revoke the decision or confirm it, leading to the closure of the establishment.
• The taxpayer can appeal the decision, presenting further arguments of disagreement.
• The administration may again revoke or confirm the sanction, potentially leading to closure of the establishment.
• Alternatively, the taxpayer can choose to pay a fine ranging from 5% to 15% of the previous month’s gross operational income to avoid temporary closure.

Source: amezquita.com.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.