The national tax authority (DIAN) launched its electronic notice system for administrative acts beginning on May 8 of this year. This type of notice will be used by the entity for tax, customs and exchange matters.

The electronic notice aims to provide clear knowledge to companies and individuals about particular and specific administrative acts issued by the DIAN, to guarantee taxpayers their right of defense and to counter evidence. The administrative acts will be sent to the last email address registered by the recipient in their Unique Tax Record (RUT).

For legal purposes, this notification will be considered to be delivered on the same date the administrative act was sent to the email. However, the legal terms to respond to or challenge the administrative act will be calculated starting five days after the delivery of the notice by email.

The notice that will be sent with the administrative act must include certain requirements. These are: (i) the verification code, (ii) full name or company name, (iii) NIT (Tax ID Number), (iv) date of issuance of the message (v) specification of electronic means to view the administrative act and its content, (vi) the complete administrative act, (vii) the remedies that can be initiated against the act and before which authorities it must be filed and (viii) the deadlines to do so.

If you want to know more about electronic notices, BéndiksenLaw can give you detailed information about it.

Contact us for more information.