The National Tax Service issued an urgent reminder on 1 September 2026 that all taxpayers enrolled in Payment Facilities (Facilidades de Pago) must settle their September installments by 15 September 2026 to avoid automatic default and enforcement actions. This deadline applies uniformly to all active agreements signed under Administrative Resolutions RA-PE-01-0026-09 (60-month terms) and prior 36-month regimens. According to Article 75 of the Tax Code, failure to pay any single installment by the due date triggers full acceleration of the outstanding balance, imposition of a 10% penalty surcharge, and initiation of coercive collection (cobro coactivo), including bank account freezes and asset seizures. The Tax Authority confirmed that payments can be made through the Virtual Office, authorized banks (Banco Unión, BNB, BISA), or via QR code on the mobile app ‘Impuestos Móvil’.
Key Takeaways
- Strict Deadline with Severe Consequences: The 15th of each month is a hard cutoff; no grace period exists. Taxpayers who miss the deadline lose the benefit of the installment plan immediately, facing the full debt plus penalties. The Tax Authority will not accept partial payments to cure default.
- Multiple Payment Channels to Ensure Compliance: To facilitate timely payment, the Tax Service has expanded digital channels, including a new WhatsApp payment bot and integration with the national instant payment system (SPI). Taxpayers receive SMS reminders 5 days and 1 day before the due date.
- Impact on Fiscal Solvency Certificates: A missed installment automatically suspends the taxpayer’s Fiscal Solvency Certificate (Solvencia Fiscal), blocking participation in public tenders and government payments. Reinstatement requires full regularization plus a 30-day waiting period after the Comptroller updates records.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement