Enforced collection · DIAN

DIAN enforced collection: payment order, seizures, deadlines.
Defense with ex-DIAN judgment.

If you received a DIAN payment order or seizure, start here: enforced collection runs on short deadlines. It is not a friendly reminder; it is execution. Ligal is the Tax Law firm of Juan Santiago Rodríguez Prieto, ex-DIAN tax attorney. On Google it holds 5.0/5 with 36 reviews.

5.0 / 5 · 36 reviewsEx-DIANPayment order & seizuresColombia

Also on WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In person and remote.

What it is

When the act is final, the path is the court.

Tax litigation in Colombia is the judicial route against DIAN acts: assessments, penalty resolutions, and decisions that exhausted administrative remedies. The typical action is annulment and restoration of rights. That requires a lawyer. The accountant brings numbers and support; that does not replace legal representation.

Ligal keeps both crafts distinct: lawyers for judgment and the claim, and LIGAL Auditores (Law 43 of 1990) when books, reconciliations, or accounting expertise are needed. Juan Santiago Rodríguez Prieto leads from Calle 99 in Bogotá.

When litigation fits

  • Administrative remedies are exhausted and the act is final.
  • There is an official assessment, penalty, or resolution that hits your assets.
  • You must measure statute deadlines before filing.
  • You need a clear call on whether to sue or pursue another exit.
Request a case diagnostic
What we do

From the administrative file to the claim.

We order facts, law, and evidence. Then we decide whether litigation is worth it and how to frame it.

01

Act and deadline map

We review notice, exhausted remedies, and filing deadlines. Without that, the claim starts wounded.

02

Theory of the case

We define annulment grounds, the restoration sought, and useful proof. Clear writing, not volume for volume.

03

Annulment and restoration claim

We file and carry the case before the administrative courts with Tax Law judgment.

04

Legal and accounting coordination

When the file needs numbers, Auditores under Law 43 step in. The lawyer sets the line; accounting supports it.

Clear limits

What we do not do in litigation.

We do not promise rulings

No serious lawyer guarantees the judgment. We offer judgment, strategy, and procedural rigor.

We do not sue by inertia

If cost or proof does not support it, we say so. Sometimes the best defense is not to litigate.

We do not blur roles

The accountant does not replace the lawyer before the judge. At Ligal each craft has its place.

The difference

Lawyers for the law. Auditors for the numbers.

Ligal mixes legal and accounting work without confusing roles. In tax litigation that matters: annulment is argued with law and proof, and proof often lives in books and reconciliations. LIGAL Abogados leads; LIGAL Auditores, under Law 43 of 1990, can run the accounting support.

Already have a trusted accountant? They stay. We work with them, not against them.

Director

Juan Santiago Rodríguez Prieto

Tax attorney · Ex-DIAN

Meet the director
Related paths

Litigation is not alone. Other doors.

Before court

Defense before DIAN

If administrative remedies remain, defense before the agency comes first.

See DIAN defense

Credit balances

DIAN refunds

When the conflict starts with VAT or income tax refunds withheld or denied.

See DIAN refunds

Precautionary measure

DIAN seizure

Held accounts, seizure limits, and urgent paths to a release.

View the seizure

Collection inception

DIAN payment order

The coercive payment order, 15 business days, and Article 831 exceptions.

View payment order

Installment agreement

DIAN payment facility

Article 814 statutory requirements, eligible guarantees, and pausing enforced collection while installments remain current.

View payment facility

Article 402 Penal Code

Withholding Agent Omission DIAN

Criminal and tax defense for unremitted withholding taxes and VAT past the statutory two-month deadline.

View withholding agent defense

Extinguishment of tax debt

DIAN tax collection statute of limitations

Five-year statutory period under Art. 817 E.T., interruption rules, exceptions, and asset unfreezing.

View prescription

Law 1116 of 2006

DIAN Debts in Corporate Reorganization

Treatment of tax liabilities in corporate insolvency, stay of coercive collection proceedings, and restructuring negotiations.

View corporate reorganization

Arts. 634 and 635 E.T.

DIAN late-payment interest

How late-payment interest on taxes and penalties is calculated, from when it accrues and how it is challenged when the calculation is incorrect.

See late-payment interest

Arts. 837-1 and 838 E.T.

Lawful asset protection against DIAN attachments

How to organize assets within the law, what limits apply to attachment and which measures are legitimate before and during collection.

See asset protection

Debts and transfers

Alzamiento de bienes and the DIAN

What risks arise when selling or transferring assets while debts with the DIAN are outstanding, and how each transaction is reviewed before it is treated as safe.

See alzamiento de bienes and the DIAN
How it starts

Diagnostic. Free. Within 48 business hours.

Asking is free. Within 48 business hours you get a map of the act, deadlines, and whether to sue. Use the form or open Diagnostic.

  1. 01

    Today

    Request the diagnostic

    Share the act, notice dates, and remedies already filed. Free.

  2. 02

    48 business hrs

    Litigation map

    Deadlines, possible grounds, missing proof, and cost-benefit of filing.

  3. 03

    After the map

    Proposal and plan

    Scope, stages, and fee. You decide whether to file or take another path.

FAQ

Tax litigation, without fine print

It is the act that formally starts enforced collection: it orders payment of the obligation and opens terms for exceptions. It is not a simple notice.

Notice, exceptions, remedies, and actions on seizures. Missing a term can leave you without a useful defense.

Sometimes yes, depending on the measure, the title, and the proof. There is no single formula; each case is reviewed with urgency.

Paying or agreeing a facility can stop execution, but it must be structured well and the underlying title still reviewed.

They can bring statements and reconciliations. Defense against collection is carried by a lawyer: tax law is law.

When the title is attackable in court and a path remains. The diagnostic separates collection from merits litigation.

Send the payment order and key dates. Within 48 business hours you receive the map and a proposal. It is free and binds you to nothing.

Diagnostic

Tell us about the act. The map comes next.

Free. Reply within 48 business hours. Include notice dates and remedies if you have them. Also WhatsApp or book with the director.

Book appointment

Protected by professional secrecy.

Diagnostic