The Directorate of National Taxes and Customs (DIAN) published a draft resolution regulating the use of electronic signatures. The entity’s objective is to provide security to operations carried out via electronic means. The official version of the resolution is expected to be published in the Official Gazette in the next few weeks, detailing when the measures will come into effect.

The resolution stipulates that in order to use the Signature Instrument, the user must sign the Signature Agreement (AFE). It establishes the legal and technical conditions, security measures and conditions of use, which must be observed for its operation. At the same time, the issuance of the Electronic Signature Instrument (ESI) will depend on the user, who will have to request the generation of the Electronic Identity (EI) and activation of the ESI. This will allow them to sign within the electronic computer services or when there are changes in the identification information of the obligor.

The procedure may be carried out directly by the user or his representative, either in person or via DIAN’s electronic computer services. Consequently, natural persons who have their residence abroad and who choose to present their declarations virtually may request the issuance of the IFE through the System of Complaints, Claims, Petitions and Suggestions on the DIAN website; responses to such requests would be made on this platform. The user will accept by agreement the responsibilities regarding electronic signatures and the entity will then make available the electronic service support, for its later use. Finally, if the user does not complete the IFE accreditation process within 20 calendar days of the request, the system will ask for the issuance process to be restarted.