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Grounds and notice audit
Led by Juan Santiago Rodríguez Prieto, we review DIAN's auto inadmisorio against the strict provisions of Article 857, identifying any extralegal requirements or unlawful grounds.
Tax Procedure · Refund & Application Formal Requirements
DIAN Inadmissibility Order:
timely cure and procedural defense with the reference tax-law firm in Colombia.
A DIAN auto inadmisorio is a formal procedural interlocutory ruling pointing out formal or arithmetic defects in a petition or refund request, without deciding against the substantive merits. It grants an unextendable statutory term of one month under Article 857 of the Tax Statute to cure the defects and refile a valid application.
5.0 / 5 · 29 reviewsEx-DIANArt. 857 Tax Statute1-Month Cure Window
Also via WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In-person and remote consultations.
Statutory Framework & Legal Grounds
Inadmissibility is not rejection: the rule of Article 857.
An auto inadmisorio under Article 857 of the Colombian Tax Statute (Estatuto Tributario) is an interlocutory procedural order that temporarily suspends the processing of a tax refund, tax credit compensation, or administrative petition without ruling against the substantive tax right. The statute sets forth exhaustive and strictly construed grounds for inadmissibility: when the underlying tax return is legally deemed as not filed under Articles 580 and 650-1; when the application fails to meet mandatory formal requirements; when the return contains an arithmetic error; or when the previous period's tax credit carried forward differs from the declared figure. Under Colombian law, inadmisión is fundamentally distinct from definitive rejection (rechazo definitivo), which strictly applies only when the application is time-barred, when the tax credit has already been refunded, compensated, or applied, or when an administrative tax audit establishes no credit or a balance payable.
Upon service of the auto inadmisorio, paragraph 1 of Article 857 grants an essential procedural remedy: the taxpayer has the unextendable deadline of the following month to submit a new application fully curing the defects identified in the order. The statute explicitly provides that even if the general statutory deadline to request the refund or compensation has already expired, the refiled request is legally deemed timely if submitted within that one-month window. However, if curing the grounds necessitates amending the tax return, that correction cannot be executed outside the statutory deadline established in Article 588. Under Article 858, DIAN must issue the auto inadmisorio within a maximum of fifteen (15) days following filing (or within the statutory term for guaranteed refunds). Inadmissibility does not forfeit the refund; it requires disciplined documentary cure or legal challenge if DIAN invoked grounds beyond the statute.
Statutory Grounds for Inadmissibility
- Tax return deemed not filed under Articles 580 and 650-1.
- Failure to attach required statutory formal attachments.
- Arithmetic errors in the self-assessed tax return.
- Discrepancy in previous period credit carried forward.
- One-month deadline to cure defects and refile (Art. 857 par. 1).
Remedy & Rectification Process
Technical rectification of grounds and refiling within the statutory term.
The one-month cure window under Article 857 is strictly enforced. We structure the documentary correction or procedural defense to safeguard your refund rights.
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Accounting audit and documentation cure
With Jeysson Pulido and LIGAL Auditores (Law 43 of 1990), we audit prior period carryforwards, cost schedules, and withholding certificates challenged by the refund division.
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Tax return amendment under Art. 588
If the identified defect requires amending the tax return, we ensure the amendment complies strictly with the statutory timeframe of Article 588, avoiding unwarranted penalties.
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Formal refiling within the 30-day window
We prepare the response brief, attach rectified documentation, and refile the new request in the MUISCA portal within the statutory month, preserving the timeliness of the claim.
Specialized Legal Team
Tax lawyers and certified auditors handling DIAN procedural orders.
Curing an auto inadmisorio requires combining procedural administrative defense with strict forensic accounting under Law 43 of 1990.
Director · Tax Attorney, Ex-DIAN
Juan Santiago Rodríguez Prieto
Leads procedural defense against DIAN orders, audits notification timelines under Article 858, and structures challenges when the authority alleges non-statutory grounds.
Lead Accountant · Tax Quantification
Jeysson Pulido
Audits tax credit carryforwards, reconciles prior fiscal periods, and recalculates arithmetic balances in the tax returns.
Certified Public Accountants · Law 43 of 1990
LIGAL Auditores
Certifies accounting workpapers, reconciles withholding certificates, and validates refund schedules to guarantee immediate formal admissibility.
Professional Standards
What we do not do when handling an auto inadmisorio.
We do not treat inadmissibility as a final denial
An auto inadmisorio is a curable interlocutory order under Article 857. Confusing it with a final rejection (rechazo definitivo) forfeits statutory rights and deadlines.
We do not let the one-month cure deadline lapse
Paragraph 1 of Article 857 grants exactly one month to refile. Missing this peremtory deadline extinguishes the legal protection of timely initial submission.
We do not amend returns beyond the Article 588 timeframe
If curing requires amending a tax return, we never propose untimely amendments that violate the general rules of Article 588 of the Tax Statute.
Legal Strategy
Protecting the tax credit and enforcing statutory deadlines.
An auto inadmisorio does not end the procedure; it is a regulated statutory opportunity to cure formal or arithmetic defects. Article 857 of the Colombian Tax Statute provides extraordinary procedural protection: when the cured application is refiled within the following month, it is deemed filed in a timely manner even if the general statutory refund window expired after the initial submission. If DIAN invoked grounds outside Article 857, Ligal structures the formal legal defense combining the former-DIAN perspective of Juan Santiago Rodríguez Prieto with the forensic precision of LIGAL Auditores.
Notice: DIAN must issue the auto inadmisorio within a maximum statutory deadline of fifteen (15) days under Article 858. Monitoring agency compliance is an integral part of defense.
Director
Juan Santiago Rodríguez Prieto
Tax Attorney · Ex-DIAN
- Calle 99 7A-51, Oficina 206, Bogotá
- +57 319 272 9164
- Free diagnostic within 48 business hours
- 5.0 / 5 on Google · 29 reviews
Related Procedures
Complementary procedures before DIAN.
Remedy Roadmap
Inadmissibility diagnostic. Free. Response within 48 business hours.
The one-month cure deadline under Article 857 runs from the date of notification. We assess your order within 48 business hours. Use the form or open Diagnostic.
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TodaySubmit the DIAN order
Upload the auto inadmisorio served by DIAN with the date of notice and original refund filing receipt.
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48 bus. hoursGrounds and documentation audit
We verify whether the grounds fall strictly within Article 857 and define the accounting attachments to cure.
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Within deadlineCure and refiling of application
We draft the formal rectification response, attach verified workpapers, and refile within the statutory month.
Frequently Asked Questions
DIAN Inadmissibility Orders, resolved with technical clarity
An auto inadmisorio is an interlocutory procedural order under Article 857 of the Colombian Tax Statute that suspends an application due to formal, arithmetic, or documentation defects, without deciding against the substantive tax credit. Unlike a final rejection (rechazo definitivo) —which occurs when the claim is time-barred or when an audit disproves the credit— inadmisión grants the taxpayer one month to cure the defects and refile a valid application.
Article 857 sets forth exhaustive grounds: 1) when the underlying tax return is legally deemed as not filed under Articles 580 and 650-1; 2) when the application lacks mandatory formal regulatory requirements; 3) when the return contains an arithmetic error; and 4) when the previous period tax credit carried forward differs from the declared amount.
Under paragraph 1 of Article 857, the taxpayer has exactly one month following the notification of the auto inadmisorio to submit a new application curing the noted deficiencies. If filed within that month, it is deemed timely even if the general statutory deadline for requesting the refund has expired.
Pursuant to Article 858 of the Tax Statute, when a refund or compensation request fails to meet formal requirements, DIAN must issue the auto inadmisorio within a maximum of fifteen (15) days following submission. For guaranteed refunds, it must be issued within the statutory refund timeframe.
Paragraph 1 of Article 857 states that if rectifying the defect requires amending the tax return, that amendment cannot be submitted outside the statutory timeframe established in Article 588 of the Tax Statute. If the return has achieved legal finality (firmeza), that avenue is closed.
While Article 857 governs tax refund and tax credit compensation procedures, the interlocutory concept of an auto inadmisorio is applied across Colombian administrative tax procedures whenever an initial formal petition fails to fulfill statutory filing prerequisites.
Because statutory grounds for inadmissibility are of strict legal interpretation, if DIAN imposes extra-legal requirements not contemplated in Article 857, the taxpayer can contest the act administratively or refile proving full statutory compliance and documenting the agency's procedural overreach.
Ligal is the reference tax-law firm in Colombia, uniting the procedural litigious insight of Juan Santiago Rodríguez Prieto (tax attorney, ex-DIAN) with the accounting rigor of Jeysson Pulido and LIGAL Auditores (Law 43 of 1990). We assess the ruling, audit figures, and refile the cured application within the statutory month, supported by a verified Google rating of 5.0 / 5 across 29 reviews: https://share.google/VVzMvULrOj8Mj52Au
Confidential Diagnostic
Cure your auto inadmisorio. Response in 48 hours.
Free. Attach the order served by DIAN. We assess the Article 857 grounds and structure your cure within the statutory month.