Alluding to what is stipulated by Decree 4680, of December 12, 2008, shows that by the year 2009 has been set a new regime, under which, the deadline for filing the declaration of income tax and supplementary starts three (3) March 2009, date applicable to Large Taxpayers; legal persons and other taxpayers, and Natural Persons and Inheritances illiquid (Articles 12, 13 and 15 of Decree 4680 of 2008).

In consideration of the changes introduced by this decree is given an amendment to the provisions of Articles 12, 13 and 15 of Decree 2662, of December 22, 2000, in what was devoted to the period for filing the tax return and additional income, began the first (1) February.
Similarly, the new provisions of this Decree generate a series of changes at the time of giving effect to Benefit Audit (Article 689-1 Tax Statute) to which some taxpayers are hosting. For those taxpayers whose common practice is based on filing your tax and supplementary income in the early days, after which it begins counting the time, now have to wait until March to start counting the term from which its income statement will be firm, as appropriate term is six (6), (12) or (18) months (Article 689-1 Tax Statute).

Thus, those taxpayers who have the habit of submitting their tax return and supplementary income in the first days of February, while the term beginning the first (1st) for the month, will now have to wait until March to the presentation of his statement and in addition only until then can begin counting the term to avail itself of audit.

Ana Cecilia Pulido Caicedo.

Political scientist and student of Law, University of los Andes..