Dian modifies deadlines for submitting exogenous information for tax year 2024 due to technological contingency
The National Tax and Customs Directorate (DIAN) announced a temporary change to the deadlines for submitting exogenous information for the 2024 tax year.
The decision is made in response to a contingency certified by the entity's Innovation and Technology Management Directorate, which reported the unavailability of several essential digital services.
According to the agency, the technical failures affected access to platforms used for filing tax returns, customs procedures, and submitting tax information by taxpayers.
For this reason, and to minimize the impact on tax compliance, a new deadline schedule was established that will apply specifically to large taxpayers and legal and natural persons.
Delinquents will have five days to access the Dian payment deadline. Photo: Istock
The modification will not be general. The Dian specified that it applies only to two groups of taxpayers:
- Large taxpayers whose NITs end in 9 and 0, with original expiration dates of May 12 and 13, 2025.
- Legal entities and individuals who were required to submit their information between May 14 and June 13, 2025.
The entity reported that the full content of this modification can be found in the draft resolution that was published for public comment on the Dian website on May 20 and 21, 2025, in accordance with Article 8 of Law 1437 of 2011.
The new dates Taxpayers classified as large taxpayers with Tax Identification Numbers (TINs) ending in 9 and 0 had their tax due dates scheduled for May 12 and 13 of this year. According to the new calendar proposed by the DIAN, this deadline will be extended to May 28, 2025.
Staggered schedule for legal entities and individuals For the remaining taxpayers affected by the emergency, the entity established a staggered schedule that groups due dates based on the last two digits of the tax identification number (TIN). The new schedule is detailed below:
NITs ending in 01 to 10: May 28, 2025
NITs ending in 11 to 20: June 3, 2025
NITs ending in 21 to 30: June 4, 2025
NITs ending in 31 to 40: June 5, 2025
NITs ending in 41 to 50: June 6, 2025
NITs ending in 51 to 60: June 9, 2025
NITs ending in 61 to 70: June 10, 2025
NITs ending in 71 to 80: June 11, 2025
NITs ending in 81 to 90: June 12, 2025
NITs ending in 91 to 00: June 13, 2025
This adjustment seeks to facilitate voluntary tax compliance, giving additional time to those affected by the outage of the entity's digital services.
The change would affect various sectors of the Colombian economy. Photo: PHOTOMONTAGE FROM IMAGES BY ISTOCK, DIAN
The DIAN explained that the initiative seeks to "guarantee voluntary compliance by taxpayers, taking into account the difficulties encountered in accessing online services."
They also noted that this adjustment allows for the harmonization of the institutional schedule, which is essential for the processing, validation, and cross-referencing of external information. These processes are key to the oversight, control, and fulfillment of the entity's mission functions.
The review and approval process for the draft resolution is underway, subject to citizen comments collected during the designated days. Once this stage is completed, the Dian is expected to officially publish the resolution with the final changes.
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