* By Marcela Carmona
The primary half of the yr is often a really busy month for corporations when it comes to delivering studies to varied entities, together with sending data to the Nationwide Tax and Customs Directorate, relating to authorized entity earnings declarations and so forth. similar the supply of exogenous tax data, however watch out, this report specifically is often seen as the one ones obligated by corporations and also you, the reader, may very well be liable for the issuance of this report.
Nicely, let’s get into the matter, let’s begin by understanding what exogenous tax data is:
“It’s the data introduced by authorized and pure individuals, on the operations carried out with their shoppers, customers or others who intervene within the growth of the company function of the corporate, periodically to the Nationwide Tax and Customs Directorate -DIAN– via providers digital units in compliance with the resolutions and technical specs issued by the Basic Director”,
definition taken from the DIAN web site; Beforehand this report was referred to as magnetic media.
And why is it a tax report that unites us all? As a result of all of us occupy a task based mostly on this report, there may be the information sender, the information receiver, and the information advisor, who, centered on the affect to pure individuals such as you. We’ll do a rely to seek out out what occurs with every function.
Let’s begin with the emitter. To start with, to outline whether or not or not you’re accountable, you should know that for this side you should consider limits based mostly on the earnings acquired for the yr instantly previous the interval to be reported, and a pleasant invitation to contact your accountant. of belief and evaluation if, based on your duties and earnings limits, you adjust to this report, and if complied, validate if it has already been carried out.
The sending of this knowledge is completed via codecs, the place each represents our transactions with third events, which based on their profile determines the variety of codecs to report, such because the earnings that comes from gross sales, the prices and bills immediately linked. to companies, the way in which taxes are utilized; When you’ve got workers, you should ship intimately what was really paid, financial institution balances and investments, money owed of every kind; Within the case of corporations, point out who their homeowners are, and absolutely many extra knowledge that summarize what we have now, how we generate it and what we owe.
The sending of this annex is annual, and often happens between the month of April and the month of June of every yr; whose dates are beforehand revealed by the Nationwide Tax and Customs Directorate, via a decision, through which, along with confirming the presentation schedule, it signifies the rules, transport situations, and defines the bounds that after met defines who’s liable for this knowledge sending.
Now, let’s get to know a bit concerning the function of recipient of the data, on this case it’s the Nationwide Tax and Customs Directorate, which receives all the data supplied by the obligated events, and as soon as processed in its databases, makes it obtainable to validate this report for each the issuers and the consulting person that we are going to reference beneath.
Relating to, once more, pure individuals, such as you, who will quickly need to file the earnings tax return, it is possible for you to to seek out out what data was reported beneath your identify, and you could be questioning: How can I do it?, via the digital providers of the DIAN, logging in with a username and password, and there you can find a menu with choices, one in all them is: “Question of exogenous data”, and your trusted accountant will certainly make this similar question after submitting your tax return. earnings, to establish their transactions and from this second is when the calls and conferences with the accountant start, to start answering one after the other, the transactions introduced with these third events that reported actions beneath the identify of the pure individual, and likewise the gathering of every of the helps that verify the existence of those actions.
Importantly, the way in which to permit our accountants to do their job accurately is to permit us to inform the reality and nothing however the reality.
This report, ultimately, is a large dedication for everybody, and a part of that dedication is to open ourselves to understanding a bit extra about what occurs within the accounting of corporations and people, the place along with processing quite a few transactions, receiving documentation, presenting studies of every kind and in any respect ranges of customers, dangers and non-compliance should even be measured, since not sending this report in a well timed method brings with it fines that may be averted, after we give ourselves the chance to construct habits and conversations with our accountants, the place Along with coping with the way to handle taxes, how to answer requests for knowledge and studies, and different frequent subjects, we contribute vastly to their work and ultimately it’s a win-win between accountants, businessmen, entrepreneurs and the state; So, shake palms with every function and perceive the true worth of well-managed accounting.
2024-06-04 10:55:00