CHANGES IN ELECTRONIC SIGNATURES FOR TAX COMPLIANCE PURPOSES
It is about to expire the deadline set by Colombian Tax and Customs Authority (DIAN) to replace the “Digital Mechanism”, that has been in use to electronically sign documents and procedures before such government agency, for the newly regulated “Electronic Signature Instrument” (IFE).
Deadlines were established last November the 3rd, 2016, with issuance of Resolution 070 “by which electronic signatures use is regulated for DIAN’s informatics electronic services” in order to improve security for internet communications.
“Natural Persons with a duty to file electronic procedures on its own behalf and not related to Registered Major Tax Payers or Legal Persons” must change the abovementioned security device within dates indicated on the migration timetable as follows:
Whoever has a valid “Digital Mechanism” is allowed to migrate to the new IFE throughout DIAN’s web site by using the “Migration” button published there and following indications explained thereto.
But if one holds no “Digital Mechanism”, or has a not valid one, it is required to approach, in person or by proxy, a DIAN’s Regional Directions offices to ask an IFE to be issued.
If changes are not made within dates fixed by DIAN, then those will only be accepted in person or by proxy at DIAN’s Regional Directions offices.
Please do not hesitate in contacting us in case you have any inquiries on the matter or require our assistance in this process.