Compensation account holders must report to the Dian
From January 16, natural and legal persons will have to present their exogenous exchange information to the entity.
As of January 16, natural or legal persons residing in Colombia and having clearing accounts, is open bank accounts in foreign banks and denominated in foreign currency registered with the Central Bank, must present exogenous its exchange information with the Dian.
The calendar to fulfill this obligation is opened in January and citizens must take into account that if they fail to comply with this, they will be sanctioned by the entity.
According to Hernandez, the holders of compensation accounts have quarterly obligations to report foreign exchange information to the Dian, and in accordance with Resolution No. 9147 of 2006, during the first month of the year the data corresponding to the last quarter must be transmitted. of 2018.
This obligation shall be made in the following periods, according to the last digit of the exchange NIT bound. Here you should not consider the verification digit), like this:
“The penalty for not transmitting exogenous exchange information is 200 UVT for each unfulfilled quarter and adds that the penalty for extemporaneity is 25 UVT per month or fraction of a month of delay, without exceeding 200 UVT for each unfulfilled quarter,” he explained. Hernandez