What Does It Mean to Be "Behind" with DIAN, and What Are the Economic and Legal Implications?

Tax attorney María Alejandra Pedraza was featured in an El Colombiano article about the economic and legal implications of having overdue tax obligations with Colombia's National Tax and Customs Directorate (DIAN). María Alejandra commented that delinquency begins the day after the deadline to file or pay has passed and may result in late payment interest, penalties and forced collection proceedings, including the garnishment of bank accounts, wages or other assets. She also clarified that simply failing to fulfill a tax obligation does not, by itself, constitute a crime or result in imprisonment; however, certain willful conduct such as tax evasion or fraud may carry criminal consequences.

"Being delinquent with DIAN means failing to pay a tax, advance payment, withholding, penalty or interest within the legally established deadline," she said.

READ: What Does It Mean to Be "Behind" with DIAN, and What Are the Economic and Legal Implications?