Through Resolution 000079 of July 24, 2020, the DIAN adopted transitory measures in relation to virtual evidence in tax and exchange matters, in accordance with the provisions of Decree 807 of 2020. These measurements are:
1. Virtual tax inspection.
In the order that decrees its practice, the digital solution to be used in the development of the diligence must be expressly indicated, for the taxpayer to know. In addition, the evidence to be provided or carried out on the date of the diligence must be indicated, along with the means or format to present the required information.
2. Virtual accounting inspection.
This inspection will be decreed by means of an order that must be notified in accordance with the provisions of the Tax Statute. In said order, the facts that are the subject of the test and the officials commissioned to perform it shall be indicated. Additionally, the digital solution that will be used in the development of the diligence will be expressly indicated, so that the taxpayer has the necessary tools.
3. Virtual administrative visits for inspection, surveillance and control in tax matters.
These virtual visits will be decreed by means of a Commissary Order or Verification Order or Information Crossing, which must be notified in accordance with the provisions of the Tax Statute.
The visits will be made and may be recorded through a collaborative tool that must be reported in the car.
4. Virtual administrative visit of exchange control.
To communicate the Commissary Order that orders the practice of the visit, the competent official will send an official letter indicating the date and time of the start of the procedure, as well as the communication channel that will be used, with a minimum of one day before the date of the practice of the visit, to the email address indicated in the RUT of the person (natural or legal) object of the visit.
These visits will be carried out through the collaborative tool indicated in the commissary order, and once the officials who carry out the diligence are concluded, they will draw up a record containing: facts, evidence, grounds on which it is based, date and time of beginning and closing, including the Opportunity for the visitor to record the observations that they consider pertinent.
The following general rules apply to the practice of the previous Inspections and Visits:
- Inspection or visit recording:
In the case of the Virtual Tax Inspection and the Virtual Accounting Inspection, the diligence may be recorded by means of the digital solution that will be used in development of the diligence and once concluded, a record must be drawn up that contains: object, officials commissioners, facts, evidence, observations of the taxpayer, signature of the participants and closing date.
In the case of virtual administrative visits for inspection, surveillance and control in tax matters, in addition to the foregoing, the officials who carry out the diligence will draw up “Taxpayer Visit Certificate” (Form FT-FL2534) containing the facts, evidence, fundamentals on which it is based and its closing date.
- Tests:
- Signature of the minutes
The signing of the minutes may be mechanically handwritten, digitized or scanned, depending on availability. Once the diligence is completed, the commissioned officials will sign it and immediately send it to the taxpayer through the indicated digital tool, who must sign it and return it immediately through the same means.
If the taxpayer, due to lack of technological means, states that he cannot sign it at that time, he will receive from the official the act in PDF format, duly signed, from the institutional mailbox to the email address informed in the person’s RUT ( natural or legal) object of the inspection. The taxpayer must return it signed no later than the business day following receipt. If any of the intervening parties refuses to sign the minutes, the officials must record that fact and that such refusal will not affect the probative value of the same.