The income tax of natural persons is one of the mechanisms of the Colombian State for tax collection whose responsibility for paying it are citizens of legal age who meet certain requirements focused mainly on their income level . As with any tax , the collection of this is the responsibility of the Directorate of National Taxes and Customs (DIAN) , which annually establishes the figures that are part of the requirements and sets the maximum dates on which the tax must be declared and paid. for rent .
Since ignoring the rule does not exempt you from its mandatory compliance, it is important that you know everything about this tax and check whether or not you have to pay it. In this post we tell you who, when and how they owe for the income tax of natural persons .
What period (taxable year) is taken into account in the income statement?
The immediately preceding year. In this case, the year 2021 .
Who should NOT declare income in 2022?
By default, wage earners who are not responsible for sales tax (VAT) and whose gross income comes at least 80% from payments originating from an employment or legal and regulatory relationship , but who also meet all the following requirements based on the tax value unit (UVT) :
Your gross equity on the last day of taxable year 2021 did not exceed 4,500 UVT ($163,386,000 Colombian pesos).
His gross income was less than 1,400 UVT ($50,831,000 Colombian pesos).
Their consumption by credit card did not exceed 1,400 UVT ($50,831,000 Colombian pesos).
The total value of their purchases and consumption did not exceed 1,400 UVT ($50,831,000 Colombian pesos).
The total accumulated value of bank appropriations, deposits or financial investments did not exceed 1,400 UVT ($50,831,000 Colombian pesos).
These same criteria apply to natural persons in general and liquid successions that are not liable for VAT.
In addition to the above, natural or legal persons who belong to the simple taxation regime must NOT declare income.
If you do not meet all the requirements and none of these categories apply to you, you must declare and pay income tax.
When to pay it?
To collect this tax, the DIAN defined the2022 Tax Calendar . To identify the maximum date on which you must declare and pay income tax , you must take into account the last two digits of your tax identification number (NIT) recorded in the unique tax registry (RUT) , excluding the verification digit :
Last digits of the NIT Deadline to declare
01 and 02 August 09, 2022
03 and 04 August 10, 2022
05 and 06 August 11, 2022
07 and 08 August 12, 2022
09 and 10 August 16, 2022
11 and 12 August 17, 2022
13 and 14 August 18, 2022
15 and 16 August 19, 2022
17 and 18 August 22, 2022
19 and 20 August 23, 2022
21 and 22 August 24, 2022
23 and 24 August 25, 2022
25 and 26 August 26, 2022
27 and 28 August 29, 2022
29 and 30 August 30, 2022
31 and 32 August 31, 2022
33 and 34 September 1, 2022
35 and 36 September 2, 2022
37 and 38 September 5, 2022
39 and 40 September 6, 2022
41 and 42 September 7, 2022
43 and 44 September 8, 2022
45 and 46 September 9, 2022
47 and 48 September 12, 2022
49 and 50 September 13, 2022
51 and 52 September 14, 2022
53 and 54 September 15, 2022
55 and 56 September 16, 2022
57 and 58 September 19, 2022
59 and 60 September 20, 2022
61 and 62 September 21, 2022
63 and 64 September 22, 2022
65 and 66 September 23, 2022
67 and 68 September 26, 2022
69 and 70 September 27, 2022
71 and 72 September 28, 2022
73 and 74 September 29, 2022
75 and 76 September 30, 2022
77 and 78 October 3, 2022
79 and 80 October 4, 2022
81 and 82 October 5, 2022
83 and 84 October 6, 2022
85 and 86 October 7, 2022
87 and 88 October 10, 2022
89 and 90 October 11, 2022
91 and 92 October 12, 2022
93 and 94 October 13, 2022
95 and 96 October 14, 2022
97 and 98 October 18, 2022
99 and 00 October 19, 2022
Exceeding the payment deadline entails the additional collection of penalties on the value to be paid according to the declared income.
How to declare income?
Declaring and paying income tax is a complex process for those who do not have exhaustive knowledge in financial or accounting matters. If this is your case, it is best to receive professional advice , either with the support of a public accountant or technological resources such as the DIAN web tools and digital applications subject to payment. Once you identify that you must declare and pay the tax , the process will continue with the completion of the forms established by the DIAN and attach the corresponding supports before proceeding with the payment in a single installment by the authorized means . Since this requires time and you know the legal deadline for it, plan well and speed up your process well in advance.
For more information and in case of doubts or concerns, consult the DIAN website.