April 24 of 2020

The DIAN issued Circular 06 of 2020, which clarifies aspects related to the process of abbreviated refund established by Decree 535 of 2020. 

In this vein, the Circular indicates that until the end of the health emergency, the list of costs, expenses and deductions should not be attached to the request for summary refund. However, such document must be provided within 30 calendar days following the lifting of the emergency without the need for a requirement from the DIAN. Failure to comply with this measure may result in the penalty for not sending information under Article 651 of the Tax Code.

The Circular indicates that the following refund requests must be processed personally, that is, through the mailboxes provided by the DIAN for that purpose according to External Circular 05 of 2020:

  • VAT paid by builders of social interest housing and priority interest housing.
  • VAT paid by official institutions of higher education, VAT and National Consumption Tax paid by diplomats, embassies, and international organization.
  • Overpayments and payments not due of tax and customs duties.
  • Balances in favor of Sales Tax and Income Tax for applicants who do not have an electronic signature.

Refund requests must be directed from the e-mail address the taxpayers have registered in their RUTs.

Likewise, through these mailboxes, the guarantee policies that cover the refund and/or compensation requests will be received, which will be verified with the issuing insurance companies. 

Taxpayers who have had their refund request backed by a policy must submit the original policy document to the Sectional Unit that processed the refund, within five working days following the lifting of the health emergency, without the need for any special information requirements.
Finally, the Circular reminds that all notifications made within the summary refund processes shall be electronic, as expressed in Article 566-1 of the Tax Code

Circular 6 of 2020



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