Through Resolution 000037 of 2021, the National Tax and Customs Directorate (DIAN) made changes to the calendar for the implementation of the electronic payroll payment support, which seeks to promote and establish its use for all taxpayers who hire personnel under an employment, legal, or regulatory relationship, and payments to pensioners in their charge, being a system that allows introducing modernity to the business sector, implementing mechanical and digital processes that will improve the quality of information, also generating various benefits.
Therefore, it is pertinent to mention that the electronic payroll is that digital document presented by the employer, where all payments related to the payroll of its employees are reported, which must be sent monthly to the National Tax and Customs Directorate (DIAN) for review and verification.
The main objective of the electronic payroll, which will begin to be implemented from October to December of this year, is to generate greater control over tax evasion and avoidance. However, various benefits arise for taxpayers, such as suggested tax returns and tax refunds, which are derived from payroll payments.
Likewise, through Resolution 000037 of 2021, modifications were incorporated to the functionalities of the electronic invoicing system, for the implementation of the technical annexes of Resolutions 000012, 000013, and 000015 of 2021, the National Tax and Customs Directorate (DIAN), granting an extended deadline, as follows.
First, a modification was made to the availability date of the electronic invoicing system for those who must issue it, which must be operational no later than August 1, 2021, to carry out the enabling, generation, transmission, validation, issuance, delivery, and registration of the technical annexes that must be submitted by the taxpayer.
On the other hand, the maximum deadline to generate the implementation of the electronic payroll payment support document and the adjustment notes of the electronic payroll payment support document was extended, and likewise, a reduction was made regarding the groups, currently covering them in four (4) groups, as follows:
- The first group is composed in relation to the number of employees greater than 250, with a maximum date of September 1, 2021.
- The second group is composed in relation to the number of employees from 101 to 250, with a maximum date of October 1, 2021.
- The third group is composed in relation to the number of employees from 11 to 100, with a maximum date of October 1, 2021.
- The fourth group is composed in relation to the number of employees from 1 to 10, with a maximum date of October 1, 2021.
In accordance with the modifications made to the calendar for the implementation of the electronic payroll payment, it is important to highlight the social commitment of the National Tax and Customs Directorate (DIAN) in the economic reactivation of the business sector, granting a longer deadline in order to generate adaptability to the new regulation that will be implemented.
Author: Paula Andrea Florez . – Consulting Attorney