Starting this April 6, the new free software from the Directorate of National Taxes and Customs (Dian) to generate the Electronic Payroll Payment Support Document will be available to all persons who are obliged and wish to do so free of charge, especially for micro and small companies that have less than 10 workers who are due to start issuing this document in May.
La Dian has emphasized that this service is free and that, in addition, it includes the free digital signature certificate; it has no limit for the generation of payroll documents and can be accessed from any device.
To be a user of the free service, it is first necessary to carry out a one-time qualification process, and from that moment on it can be used monthly to generate this document, regardless of the frequency with which the obligated person makes payments and/or payments to the payroll account.
Dian warned that processing the Electronic Payroll Payment Support Document generates a series of benefits:
- To be able to use the cost or deduction in the income tax return.
- Dematerialize tax receipts.
- Keep up-to-date information on your costs, deductions and discountable taxes reported to the DIAN.
- Access new electronic services: automatic returns and suggested statements.
The Electronic Payroll Payment Support Document
It is the support of the costs and discounts in income tax and supplementary taxes and discountable taxes from VAT. And those who are required to have this document are those who need a backup of the expenses and deductions of their company.
The document must comply with the following guidelines established by the entity:
- To be called.
- Identify the obligated subject.
- Identify the beneficiary of the payment.
- Have the unique Electronic Payroll Payment Support Document code, CUNE, which identifies the payment support for each employee.
- Have a consecutive numbering.
- Count on payroll accruals.
- Specify the payment method used.
- Specify the date and time of generation.
- Have the digital signature of the obligated subject.
- Have an identification of the software.
It is worth remembering that Dian modified the implementation deadline to generate and process, for the first time, electronic payroll support for companies with between one and ten employees.
According to the new guidelines, SMEs will have to carry out the procedure as follows:
The electronic payroll for December 2021, January and February 2022, independently, must be made within the first ten working days of May 2022. And that of the months of March, April and May 2022, within the first ten working days of the month of June 2022.
According to information from Portafolio, the entity noted that the decision was made “in order to support entrepreneurs, contribute to their economic recovery and facilitate implementation through an application developed by the Directorate of National Taxes and Customs,” said the entity.
According to Dian, this amendment does not apply to employers who have carried out, in advance, electronic payroll support.
Recently, the Colombian Directorate of National Taxes and Customs reported the implications that Colombians would have if they do not declare cryptocurrencies in the country implies:
1. That the Tax Administration include the missing assets in the income tax return and their supplementary
2. The total value of the asset must be included as taxable liquid income
3. The Administration may impose a penalty for inaccuracy, which will be calculated on the highest value of the tax charged.
It is worth remembering that since 2018 the penalty for inaccuracy is equal to 200% of the highest value of the determined debit tax.
KEEP READING:
It is worth remembering that since 2018 the penalty for inaccuracy is equal to 200% of the highest value of the determined debit tax.
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