The District Finance Secretariat (SDH) reported that taxpayers of the common regime of the Industry and Commerce tax — and the supplementary notices and boards (ICA) — will have the deadline until May 6, for the declaration and payment of the first two months of 2022 (January-February).
The new dates to comply with the tax obligation will be: between May 2 and 6, 2022, modifying those previously mentioned, from April 18 to 22.
Steps to carry out the procedure:
-Login to the Virtual Office with the respective username and password.
-Select the Industry and Commerce or Reteica tax.
-Select “Declare and Pay in Three Steps”.
-Diligence the information in the liquidator. Have at hand the certificate of existence and legal representation and the financial and/or accounting statements where income from economic activities is recorded. Complete the requested information, settle, present and pay. See the instructions on how to settle, file and pay the ICA. Please note that through the Virtual Office you can prepare the declaration and submit it with an electronic signature or digital signature:
-With electronic signature: Once the declaration has been prepared through the Virtual Office with updated data, you can submit it with electronic signature, registering the same username and password used when entering the Virtual Office.
-With Digital Signature: It is a mechanism administered by the District Secretariat of Finance with open certification, where the authenticity of the identity of the signatory is given by a digital code with a certificate issued by a certification authority.
-If you do not have digital signature certificates, you can settle; and generate the declaration through the Virtual Office with the electronic signature.
It should be remembered that digitally signed declarations will not be received over the counter at banks.
Activities excluded from the ICA Industry and Commerce tax
We tell you what are the activities that do not have to pay the ICA tax:
-Primary, agricultural, livestock and poultry production without including the manufacture of food products or any industry where there is a transformation process, however elementary it may be.
-The domestic production of items destined for export.
-Public education, charitable, cultural and/or sports activities, activities carried out by trade unions, professional and non-profit associations, political parties and services provided by hospitals affiliated or linked to the national health system.
In addition, the minimum penalties for 2022 are:
-ICA: $266,000 (7 UVT) (Article 7 of Agreement 756 of 2019, which amends Article 3 of District Agreement 27 of 2001).
-ICA Withholding: $380,000 (10 UVT) (Article 639 of the National Tax Statute).
“Remember that you can make ICA and ReteICA payments from the Virtual Office through the “Pay Here” Button with debit to savings account or checking account and “Other means of payment credit”. This option applies only through the nine banks that have a collection agreement,” said the Ministry of Finance.
The banks authorized to make this payment are:
- Bancolombia
- BBVA Colombia
- Bank of Bogota
- GNB Sudameris Bank
- People's Bank
- Davivienda Bank
- Bank of the West
- Banco OF Villas
- Citibank Bank (Corporate Banking)
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