Can I Still Be Liable Before DIAN for Having Been a Company's Legal Representative?

Tax attorney Juan Pablo Díaz published a column in El Heraldo on the new implications that recent guidance from Colombia's National Tax and Customs Directorate (DIAN) has for corporate legal representatives. He explains that the tax authority has stated that subsidiary liability for failure to comply with formal tax obligations falls not only on the person holding the position at the time of the breach, but also on whoever occupies the role when the tax administration issues its notice, potentially putting their personal assets at risk and even extending to their estate. He also highlights the impact of this approach on due diligence, audit and control processes, as well as recommends carefully reviewing compliance with both current and past tax obligations.

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