On February 11, the National Tax and Customs Directorate (DIAN) launched a public consultation on a draft resolution to establish the SIMPLE Electronic Form regarding compliance with tax obligations in 2020 by taxpayers. The measure aims to cover several productive sectors, in particular the administration of the financial markets and other financial auxiliary services. Those interested may send comments until February 20, 2020, to [email protected].  

The document includes a form allowing taxes to be paid by taxpayers who have to pay the value of the bi-monthly advance payment for the SIMPLE System, created under the auspices of the Economic Growth Law approved in 2019. It will be compulsory for all taxpayers covered by the scheme and will be managed by DIAN’s Special Administrative Unit.

The resolution also states that taxpayers required to file a “SIMPLE Electronic Receipt” must do so electronically using the Electronic Signature Instrument (IFE, for its acronym in Spanish) authorized by the DIAN Special Administrative Unit.