In Concept 014172 of 2026, dated 16 September 2026, DIAN confirmed that when a legal entity files a motion for reconsideration (recurso de reconsideración) against an administrative act through its legal representative, it must attach a current certificate of existence and legal representation (certificado de existencia y representación legal). This requirement ensures that the person signing the appeal has valid authority at the time of filing. The certificate must be issued by the Chamber of Commerce (or equivalent registry) within the last 30 days. Failure to provide it may result in the appeal being dismissed as improperly filed.
Key Takeaways
- Mandatory Attachment: The certificate is not optional; it is a formal requirement for the appeal to be considered properly filed.
- Validity Period: DIAN requires the certificate to be recent (typically ≤30 days old) to reflect the current representation status.
- Procedural Consequence: Without the certificate, the appeal may be rejected outright, causing the administrative act to become final and enforceable, cutting off further administrative and judicial recourse.
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