The first semester ends tomorrow, with it also the terms of some tax obligations and in turn new obligations begin. Just the address of Itaxes and National Customs (Dian) reminded taxpayers that Today is the last day for you to take the opportunity to pay its obligations to the entity at a discount on its interest.
(See: The term for the payment of the discounted vehicle tax is exhausted).
With this incentive, the Dian seeks that taxpayers who have pending payment obligations catch up, with a benefit of a reduction in the default interest rate of 50%, which was defined by Law 2277 of 2022, the Tax Reform for Equality and Social Justice.
taxes for the new semester
Another issue that taxpayers should keep in mind is the tax calendar for the second half of the year.
One of the most important taxes is the income statement for natural persons.
Which corresponds to the activity that people had during the year 2022, and therefore this year the impacts of the tax reform will not yet be felt.
The deadlines established to comply with this obligation range from August 9 to October 19, 2023. According to the last digits of the NIT.
(See: These are the dates for the declaration of the Simple Regime).
It is worth remembering that The taxpayers who must comply with this obligation are those who have a gross patrimony that on the last day of 2022 it exceeds 4,500 UVT ($171,018,000), or that they have gross income for the taxable year greater than 1,400 UVT ($53,206,000).
Also will apply to citizens with consumption by credit card over 1,400 UVT ($53,206,000), purchases and consumption over 1,400 UVT ($53,206,000) or bank deposits over that amount.
On these same dates it was stipulated the term for the annual declaration of assets abroadalso according to the last two digits of the NIT.
This tax applies to people who have assets worth more than 2,000 UVT ($84,824,000) abroad as of January 1, 2023.
(See: Medellín Mayor’s Office offers a discount on property taxes).
Other of the taxes that arrive with the second half of the calendar is the wealth taxfor which the second installment must be paid between September 7 and 20 (the first installment must have been paid in May).
As defined in the tax reform approved last year, those people with liquid assets greater than 72,000 UVT must pay a fee equivalent to 0.5%; those with assets between 122,000 and 239,000 UVT will have a rate of 1%, while above that last value the tax will be 1.5%.
It is worth remembering that, as agreed in the tax reform, from 2027, liquid assets greater than 122,000 UVT will be taxed at the rate of 1%.
Another obligation that taxpayers should keep in mind for the coming semester is the payment of sales tax (VAT), which must be done bimonthly and applies to both natural and legal persons.
(See: Dian issues guidance for electoral campaigns to comply with taxes).
LAURA LUCIA BECERRA ELEJALDE
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