Procedures and Services

Return of Income upon Improper Payment:

To request it must be submitted:

The application document that must contain: name or corporate name, legal address and other general taxpayer address, NIT, bank account number and branch where it performs its operations, date and reference of the contribution to the State Budget.

The documents that prove the payment whose return is requested;

The financial statements, correctly coined and signed by the highest management instance of the entity, when the erroneous contribution or in excess of the due is related to taxes associated with the activity. In the case of natural persons who keep accounting, they must be signed by the owner.

The resolution issued by the competent authority, stating the reasons for the return, when the request is based on non-tax revenue.

Others documents that the applicant tries to use, or whose presentation the Tax Administration requires.

The right to return prescribes one year after it is made, or the income has been declared as improper or in excess of what is owed.

Add comment