| | | | | | | | | | | A state contribution to companies affected by the national strike of 20% of one minimum legal wage is created to support the payment of labor obligations to employers for the months of May and June 2021. This measure requires that potential beneficiaries demonstrate the need for the support by certifying the existence of a decrease of twenty percent (20%) or more in their income compared to the income obtained in March 2021. Transitional reduction of penalties and interest rates for the subjects of obligations administered by the DIAN and with respect to taxes, fees and contributions of the territorial order, whose enforceability has materialized during the validity of the COVID-19 sanitary emergency or because of it. The DIAN (Tax Authority) and the territorial entities and regional autonomous corporations are empowered to carry out conciliations in contentious-administrative processes in tax, exchange, and customs matters. The DIAN and the territorial entities and regional autonomous corporations are empowered to terminate by mutual agreement administrative proceedings in tax, customs and exchange matters. The DIAN and the territorial entities are empowered to apply the principle of favorability in the collection stage, within the collection process at the request of the taxpayer, responsible party, declarant, withholding agent, joint and several debtor, subsidiary or guarantor, as of June 30th, 2021, who has tax obligations that are enforceable. | | | | | | |
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