One more opportunity that was born with the Tax Reform for Equality and Social Justice by Law 2277 of 2022 which was sanctioned on December 13, 2022, where it will allow to settle the obligations acquired with the Pension and Contributions Management Unit Parafiscal – (Hereinafter UGPP).

Tax Benefits Law 2277 of 2022 – on UGPP issues

Paragraph 1 of article 93 of Law 2277 of 2022 on the Tax Reform, brings a temporary reduction in issues related to SANCTIONS and INTEREST RATE, for those who have been notified of any of the following administrative acts:

• Requirement to declare and/or correct.
• Sheet of charges.
• official settlement.
• Resolution of sanction or ruling on appeal for reconsideration.

In which the UGPP has proposed or determined sanctions that are dealt with in article 179 of Law 1607 of 2012.

Likewise, the collection processes that are in progress or begin after the entry into force of Law 2277 of 2022, which began on January 1, 2023, may benefit from this reduction.

Requirements to qualify for Tax Benefits Law 2277 of 2022 - on UGPP issues

Article 93 of Law 2277 of 2022 of the Tax Reform, establishes that those who have been notified of any of the previous administrative acts and pay until June 30, 2023, the entire administrative act, will have a reduction of twenty (20 %) of the proposed or determined amount, with its respective update.

In relation to the collection process that begins after the entry into force of Law 2277 of 2022, they must pay the entire administrative act or make a payment facility subscription no later than June thirty (30), 2023 and your application must be filed until May (15), 2023.

Topics to be defined by the UGPP

Taking into account that, the UGPP will be in charge of establishing the procedure for the application of the Tax Benefits of temporary reduction of the sanctions and the interest rate, which brings the paragraph 1 of article 93 and 91 of Law 2277 of 2022, where it generally establishes that the payment of these obligations must be made through a type "O" form when it comes to payment of contributions and reduced interest and in relation to reduced sanctions, they must generally be paid at the Banco Agrario in favor of the Ministry of Treasury and Public Credit.

Finally, we note with surprise that Law 2277 of 2022 between Tax Benefits does not speak about the possibility of making conciliations in judicial processes that are underway before the jurisdiction of Administrative Litigation, a worrying issue that we will be analyzing when the UGPP issues the corresponding Resolution that regulates the procedure for the application of the Tax Benefits of article 93 and 91 of Law 2277 of 2022.

If you want to take advantage of any of the Tax Benefits provided for in paragraph 1 of article 93 of Law 2277 of 2022, and you want to know the projections that will help provision the approximate value to be paid, preparation of the information and compliance with these requirements before the UGPP, do not hesitate to seek advice from our expert team in control and audit procedures before the UGPP, contact us now

“(…) ARTICLE 93º. TEMPORARY REDUCTION OF SANCTIONS AND INTEREST RATE FOR FAILURES TO REPORT THE TAXES ADMINISTERED BY THE DIAN.

"(...) PARAGRAPH 1. To those who have been notified of the requirement to declare and/or correct, statement of objections, official liquidation, sanction resolution or reconsideration appeal ruling, the sanctions proposed or determined by the UGPP that the numerals deal with 1, 2, 3 and 4 of article 179 of Law 1607 of 2012, with respect to which the entire administrative act is paid until June thirty (30), 2023, will be reduced to twenty percent (20%) of the proposed or determined amount, with its respective update. In the collection processes that are in progress or that begin after the entry into force of this law, where the reduction provided for in this paragraph is intended, provided that they pay the entire administrative act, credit facilities may be subscribed. payment no later than June thirty (30), 2023 and your application must be filed by May (15) 2023. The foregoing, in accordance with the procedure established for this purpose by UGPP.(…)”