1. Council of State ratifies the time that the taxpayer must request a refund of the excess payment or what is not due.
In Sentence (Exp. No. 25804) of June 9th, 2022, the Council of State, with a presentation by Judge Milton Chaves, reiterated that the request for refund of the excess payment or what was not due must be submitted within five years, counted from the date of payment, because "it is from that moment that we can speak of the existence of a payment of what is not due."

Likewise, it provides that the application filing suspends the statute of limitations until resolved.

See: Judgment C.E fourth section. Judge Milton Chaves File 25804 June 09th, 2022. https://relatoria.consejodeestado.gov.co

2. The DIAN calls for those registered in the single tax register - RUT - for its acronym in Spanish, who have not included the email address yet, to do it.
The DIAN issued a press statement on its portal on August 26th, 2022, where it invites taxpayers to check if their Tax ID – "RUT" for its acronym in Spanish -has the email, for which it enabled the following link:
https://www.dian.gov.co/tramitesservicios/Paginas/RUT-sin-correo-electronico.aspx

It is important to mention that the non-registration of this information can generate a suspension of the RUT.

See: https://www.dian.gov.co/Prensa/Paginas/NG-Verifica-si-tu-RUT-cuenta-con-la-informacion-de-tu-correo-electronico.aspx

3. The DIAN issues a unified concept on the obligation to invoice and the electronic billing system.
In tax ruling (# 00106) issued on August 19th, 2022, the tax administration unified its doctrine related to the electronic billing system in what has to do with the tax regulations in force at the time of its issuance.

The preceding invalidates all the concepts and trades issued previously.

Ver: https://www.dian.gov.co/normatividad/Documents/Concepto-Unificado-Factura-Electronica

4. The DIAN published on its website the benefits of belonging to the Simple Tax System.
The document refers to the main benefits of this regime, which include improvement of the taxpayer's cash flow, reduction of tax compliance costs, reduction of employee hiring costs, encourages bank use, and not being responsible for VAT for those who only carry out the shop and hairdressing activities.

See: https://www.dian.gov.co/impuestos/Regimen-Simple-de-TributacionRST

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