Procedures and Services

Postponements:

The ONAT can also grant deferrals of the tax debt (Decree No. 308 of 2012), for which the taxpayer needs to present:

A document stating: names and surnames (if a natural person), denomination or business name (if a legal person); NIT and legal address. In case of being formulated by the legal representative of the taxpayer, it includes their names and surnames, permanent identity or passport number and the legal address.

This document will also contain the tax debt that is intended to be postponed, the amount, concept and date on which the voluntary term of payment of the tax ends, the causes that motivate the deferral, the type of deferment requested, and if it were with fractionation, the deadlines that are needed.

The movable and immovable property of the debtor's or responsible's assets must also be included, the amount of which is sufficient for the fulfillment of the tax debt; the place, the date of the application and the signature of the applicant, with gomígrafo wedge, in the case of legal persons. Others documents that ONAT requires.

The debtor may attach to the writing all the documentary evidence he deems appropriate to support his request.

It is clarified, however, that the deferral is a power of the ONAT, which may defer all or part of the tax debt. Its granting requires the payment of an interest that increases the debt. It can be with or without fractionation, or combine both modalities. If requested before the expiration of the payment term, no late payment or tax penalties are required. Otherwise, it will include the principal amount (the tax or contribution to be paid), the late payment surcharge, the fine for the offense committed, plus interest.

Important! Once the deferral agreement is signed, it is understood that the debtor waives to claim

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