Electronic Payroll Regulation
Through resolutions 000013 of February 11, 2021, 000037 of May 05 and 000063 of July 30 of the current year, the DIAN finally issued the regulation of the electronic payroll payment support document, under paragraph 6 of article 616-1 of the Tax Statute - ET-.
This document would then constitute the legal support of costs and deductions in income tax and VAT deductible taxes, as the case may be, derived from payments related to payroll.
According to article 4 of Resolution 000013 of February 2021, those taxpayers of income tax and complementary tax, who make payments or credits derived from an employment or legal relationship, and for payments to pensioners that require supporting costs and deductions, are obliged to generate and transmit electronic payroll payment support and adjustment notes.
Both the electronic payroll payment support document and the resulting adjustment notes must be generated and transmitted to the DIAN independently for each of the beneficiaries of the payments made by the taxpayer.
On the other hand, it was indicated that regardless of whether the obligor makes payments in different periods such as fortnightly, weekly or daily, the electronic payroll payment support document must be generated on a monthly basis with all the values accumulated and paid during the previous month.
The transmission of the supporting document must be made within the first 10 days of the month following the month to which the payment corresponds.
The parties obliged to generate and transmit the supporting document and its adjustment notes must comply with the implementation of this document taking into account the following deadlines:
- August 18, 2021 is the starting date for enabling the electronic IT service.
- The maximum date to start with the generation and transmission of such support will be between September 1 and December 1, 2021, depending on the number of employees that the party obliged to generate this document has.
- The new taxpayers that must generate the support document and the respective adjustment notes will have a term of two months counted from the date of making the payments derived from the employment relationship, to carry out the qualification procedure and proceed with the transmission of such support to the tax administration.
- For those who are not obliged to issue electronic sales invoices, the regulation establishes March 31, 2022 as the starting date for the authorization in the DIAN's electronic computer service, having the duty to begin with the generation and transmission of such document no later than May 31, 2022.
Want to know more?
