The Pension and Parafiscal Contributions Unit - UGPP by means of Resolution 691 of 2013 notifies that it has contemplated the facility to offer payment facilities at any stage of the collection process, this in order to offer alternatives to delinquent contributors to make the payment of outstanding obligations.

For this purpose, the contributors may access at any time to this "payment commitment" as long as they comply with the requirements established by the Pension and Parafiscal Unit - UGPP.

Therefore, we will briefly describe the process and requirements to apply for such commitment:

1. APPLICATION: This application must be submitted in writing to the Directorate of Parafiscales through an official letter or by filling out the form designed by the unit (Download here the single payment commitment form: https://www.ugpp.gov.co/parafiscales/guia-para-el-proceso-de-determinacion-y-cobro.html ).

2. TERM: The collection sub-directorate of the Unit will be in charge of setting the term for which the payment commitment is granted (maximum five 5 years) and will have a maximum term of 12 months from the receipt of the file in the persuasive stage.

3. FEES: No down payment is required, keep in mind that to calculate the value of the amount of the monthly installments to be paid, you will have to divide the total amount owed for capital and penalties PLUS their updates, by the number of months (TERM) granted in the payment facility. In the case of official liquidations, the value corresponding to the interest on arrears calculated by the PILA operator must be added.

4. GUARANTEES: The debtor is required to present the legally constituted guarantees covering the value of the principal obligation, interest and expenses of the process, in accordance with article 3 of decree 4473 of 2006 and the unit's portfolio regulations in order to subscribe the Payment Commitment.

5. DEFAULT OF PAYMENTS: If there is evidence of default of the payment commitment, the process file will be transferred to the coercive collection stage in order to continue with the respective process.

Conditions for the granting of payment facilities:

1. For obligations less than or equal to 3,000 UVT or for terms equal to or less than one (1) year.

2. For obligations equal to or greater than 3,000 UVT or for terms equal to or greater than one (1) year.

Remember also to keep in mind the grounds for early termination of the payment commitment

1. Failure to pay two (2) consecutive installments of the payment commitment.

2. In the case of parafiscal contributions, the non-compliance of the contributions caused after the payment commitment, applies in the same way for the obligations of successive tract (Art. 814 E.T.N).
3. Impairment of the guarantee offered to support the payment of the obligation.

4. The initiation of business reorganization processes, administrative liquidation, judicial liquidation.

5. Death of the debtor.