Procedures and Services

• • The document containing: names and surnames (if you are a natural person), name or company name (if you are a legal person); NIT and address of the legal domicile. In case of being formulated by the taxpayer's legal representative, it includes their names and surnames, permanent identity number or passport, and the legal address. It will also contain the tax debt that is to be deferred, amount, concept and date on which the voluntary term of payment of the tax ends. Causes that motivate the postponement, type of postponement that is requested, and if it were in installments, the terms that are needed.
  • Movable and immovable property of the debtor's or the person's assets, the amount of which is sufficient for the fulfillment of the tax debt; place, date of the request and the signature of the applicant, with a rubber stamp, in the case of legal entities.
  • Other documents that ONAT requires.
  • All documentary evidence that the debtor deems appropriate to support his request.
  The postponement is a power of the ONAT, which can postpone all or part of the tax debt. Its granting requires the payment of an interest. The postponement can be with or without fractionation, or combine both modalities. If requested before the expiration of the payment term, no late fee or tax penalties are required. Otherwise, it will include the amount of the principal (the tax or contribution to be settled), the surcharge for late payment, the fine for the offense committed, plus interest.
  Important! Once the postponement is signed, it is understood that the debtor renounces to claim.

In original and copy, personally (not accepted by fax, email or post). It is presented by the interested taxpayer, or his representative, who must show the official document.
The documents to present are:
• Names and surnames if you are a natural person
• Name or business name if you are a legal entity
• Tax Identification Number (NIT)
• Address of the fiscal domicile
• Clear and detailed statement of the facts and grounds of the claim and what is intended with the appeal.
• If it is a Remedy Appeal for a partially paid tax debt, copies of the vouchers of the contribution that will be compared with the original will be recorded and attached.

The request that must contain:
• Name or company name
• Legal domicile and other general of the taxpayer
• Condition of the interested party (taxpayer, recipient, withholding agent, or person responsible);
• NIT, account number and bank branch where you carry out your operations
• Date and reference of the contribution to the State Budget
• Documents proving the payment whose return is requested
• The financial statements, properly coined and signed by the highest level of management of the entity, when the erroneous contribution or in excess of the due is related to taxes associated with the activity.
• The signature of the owner, in the case of natural persons who keep accounts.
• The resolution issued by the competent authority, stating the reasons for the return, in case of non-tax income
All documentary evidence that the taxpayer deems appropriate to support his request.
The right to return prescribes the year as made (or declared) the entry as Undue or in excess of what is due.

Presenting Remedy Appeal against the ONAT decision that is considered incorrect or unfair; or Alzada before the next higher level, if she disagrees with all or part of what was decided in Reforma. The term to present the resources is fifteen (15) working days, with two from the day following the notification of the act or of the resolution by the Office. If they are presented after this period, they are declared inadmissible.

Exceptionally, if new evidence appears or the notorious injustice of the decision adopted in the resolution resolving the Appeal is demonstrated, before the judicial route is established, the Review Procedure may be requested before the Minister of Finance and Prices, or the Head of ONAT, within one hundred eighty (180) calendar days after the day following the date of notification of said resolution.