If you are a merchant, it is very likely that you have heard the term being a Great contributor. If you don’t know what it means to be called that, or your requirements here we will explain, keep reading!
Requirements or conditions to be considered a major contributor
If you want to be classified as a great taxpayer then you must know that you must meet some requirements. These are necessary for qualification and have an effect to fulfill some obligations formal taxation.
It is Dian who has the faculty to qualify to be designated as a great taxpayer at any taxpayer. This is supported in conjunction with the conditions presented in the resolution Issue 48 issued on October 10, 2018
Any taxpayer who ends up meeting at least one of the following requirements will be qualified as great taxpayer:
The properties, equipment or plants, those properties that are of active classified or investment. As well as the No Chains kept for sale by its acronym ANCMV, which were informed in the respective income tax return.
That is complementary or of some income or heritage belonging to the year prior to its classification greater than 3,000,000 in its units of the tax amount. what heritage that also exceeds 3,000,000 units of its tax value.
That any gross revenue that has been reported through the tax return tax rent or its complementary. Sean bigger in 2,000-000 units of the tax amount.
This amount is your total tax that you have been responsible for reporting to the declaration supplementary income tax. And the income or equity that was found before it was great taxpayer is greater than 50,000 units in tax value.
That in the total of all retentions that is reported in these statements increasingly retained in the sources of the year before being qualified.
It may be more than 300,000 units in the amount of tax. That all the total tax that was generated for taxed and duly declared transactions. Be greater than 250,000 units in the value tax.
What is the procedure for qualifying as a taxpayer
This qualification to be a great taxpayer this can be done through DIAN, in accordance with its resolution.
It can be valid for up to two years, unless more control is needed by the Activities economic.
That through him resolution You can decide to vary the total over the entire period.
As already mentioned, this qualification is entirely carried out by DIAN.
However, this will be in effect until such time as those requirements who were in charge of giving him the rating.
And obviously, until they exclude you from the list they are placed on great taxpayer using resolution.
What are the duties that a large taxpayer must fulfill
It is through resolution under number 14,097, of December 30, 2010, it was up to DIAN to determine the entities. Who may lose, acquire or maintain the condition of great taxpayer from the date on which its validity begins.
Through this qualification You may end up acquiring certain obligations that we will explain to you. Because it must start to be fulfilled from the moment they are qualified as a great taxpayer:
At the beginning they are obliged to present everything that will be yours affirmations and payment receipts.
For those electronic computer services that Dian established within the deadlines for the great contributors. According to the relationship imposed by the respective declaration In income tax, this must be taken into account. That the cancellation of the first to share This must be done with the one corresponding to the last digit of your NIT.
Once he tax given by the advance that is definitive with respect to declarations of amounts payable. Full payment of your first to share and the remainder must be paid in at least two separate installments. Proper presentation in relation to declaration of your income tax can be done from March 1st.
At affirmations on income tax, sales and also withholding tax.
It must be completed by correctly stating in the declaring class box, identifying itself as great taxpayer.
You must make the corresponding update to your RUT or Unique Tax Register to indicate that it is a great taxpayer.
They are part of the agents that retain the taxes obtained on sales as expressed in statute tax.
About great contributors who may or may not be liable for VAT, in the same way, must be an agent withholding those taxes.
Since the acquisition of taxed services and acquisition goods, depending on whether it is part of the simplified or common regime.
If there is a case of operations for the provision of services or sale of goods between the great contributors.
Or with issuing entities with credit cards credit or debit, in addition to the entities, there will be no place to make this retention.
It must be possible to indicate on the invoice issued that this figure is the taxes about your sales.
At the District The capital can only be state entities that can make appropriate withholdings for large taxpayers.
When you want to buy some service or a good one.
They will have the quality of a retention agent in the financial performance that originates from their securities or from the revenue that originates in the operations.
Whether from the front, operations with a financial compliance term and some futures.
They have the total obligation in order to fully report the information requested through the magnetic media of the DIAN.
This according to what exposed in resolution 8,660, of August 30, 2010, within the deadline.
This will be found defined through the last number of your NIT.
Who can be classified as a major contributor
All companies can be classified as great taxpayer, but for them you must meet at least one of the requirements.
This will be in line with the training which is available at DIAN, about the year prior to which you want to qualify:
These equipment, plant or investments of assets that were classified as non-current but held for sale.
Who were informed in the respective declaration Income tax or equity income may exceed 3,000,000 UVT
This equity that was reported in the respective income tax or income tax return in the heritage greater than 3,000,000 UVT
That gross revenue that was informed presenting your income tax or income tax.
In heritage which can be greater than 2,000,000 of the UVT type.
Or any of the ones mentioned above, this way you will have no inconvenience when requesting your qualification.
If you liked this article about Requirements to be a major contributor We recommend the following related articles: