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The DIAN serves the act
It may be an information request, a special assessment requirement (requerimiento especial), a notice to file or correct, or a statement of charges. Each act opens its own deadline and defines the defense available.
DIAN Defense · Companies in Colombia
Defense against the DIAN for companies in Colombia.
From the first notice to the appeal, one team.
Ligal is a tax law firm that defends companies before the DIAN, Colombia's tax and customs authority: we answer information requests, statements of charges, and official assessments, and we appeal within the administrative process. Led by a former DIAN tax attorney, with the accounting and the legal strategy in a single case file.
Companies and SMEsColombia · BogotáAccounting + legalFormer DIAN leadership
Also on WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Office 206. No invented litigation results.
The problem
The DIAN does not notify you to chat. It notifies you so you answer on time.
A DIAN act is not just another email: it opens peremptory deadlines and shapes the entire audit file. In a company the notice usually reaches the manager or the accountant, with the books in one tool and the legal judgment nowhere.
Defense is built on evidence, statute, and deadlines. Ligal is a tax law firm: the numbers and the law stand on the same case file, and the reply is signed by the same professional who will defend it later, on appeal or in court.
If any of this has arrived, the clock is already running
- You were served a special assessment requirement (requerimiento especial) and the DIAN proposes to amend your return.
- An official assessment or a penalty resolution arrived and nobody has answered.
- A statement of charges (pliego de cargos) was issued for inaccuracy or for failure to file.
- An enforcement collection (cobro coactivo) arrived with measures over the company's accounts.
- The refund of an excess credit was denied or has been pending for months.
- The manager signs DIAN letters without legal or accounting criteria.
How the process runs
Requirement, reply, assessment, and appeal.
This is how a typical tax audit moves forward in Colombia. Each stage puts in writing what helps (or what weighs) in the next one.
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The company answers on time
We build the case file (supporting documents, reconciliations, the rationale behind each figure) and file the reply within the deadline. Whatever is not explained here weighs on the later stages.
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Official assessment or penalty
If the administration insists, it issues an assessment against the company or imposes a penalty. The earlier reply becomes either the foundation of the defense or the problem that must be corrected.
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Appeals and, if needed, litigation
Against the official assessment, a motion for reconsideration is available in the administrative track. If it is confirmed, the case continues before the administrative courts.
Deadlines
Each act has its own clock. And it starts running at notification.
Tax Statute (Estatuto Tributario) references for the most common acts. The exact deadline in your case depends on the act and on how it was served (in person, by notice, or electronically); we verify it before committing to any calendar.
Special assessment requirement
One month from notification, extendable by one more month
Tax Statute, art. 704
Statement of charges
Three months to answer
Tax Statute, art. 709-2
Motion for reconsideration
Three months to file and support it, extendable to six at the taxpayer's request
Tax Statute, art. 720
These deadlines are peremptory: once they lapse, the administration may assess or penalize without any further reply. If the act already served is an official assessment or a penalty resolution, the route may be tax litigation.
What Ligal does
Tax strategy and defense. A human face.
The director is Juan Santiago Rodríguez Prieto. The office is in Bogotá. We do not publish clients, logos, success rates, or «won» cases. The case stands on evidence and statute.
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We read the act and the deadline
What act arrived, against which return or period, how it was served, and when it expires. Strategy starts from the real calendar of the case, not a generic one.
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We build the case file
Books, invoices, contracts, payroll, and the rationale behind each figure. Accounting and legal in one case file, not in two providers who do not talk to each other.
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We answer and we appeal
Reply letters and appeals within the administrative track: reconsideration, appeals, and petitions. With the name and phone number of whoever stands behind each brief.
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If the case escalates, we stay on it
A confirmed assessment, a penalty, or a payment order chain into tax litigation or enforcement collection. And if the case opens an excess credit, into refunds.
Who defends you
Ex-DIAN. Enforcement seen from the inside.
Ligal's director, Juan Santiago Rodríguez Prieto, is a tax attorney and former DIAN official: he learned the administration's criteria from the inside. That judgment guides every case file: what the DIAN asks, what evidence it accepts, and which arguments hold up a reply.
We publish no rankings or badges: the proof of a case is in the case file we build, not in a marketing recap.
Director
Juan Santiago Rodríguez Prieto
Tax attorney · Former DIAN
- Calle 99 7A-51, Office 206, Bogotá
- +57 319 272 9164
- Free diagnostic within 48 business hours
Case routes
If the act escalates, the firm already knows the case file.
An audit does not end with the first letter. These are the routes we follow when the case moves forward or when its origin is an excess credit.
How it starts
Diagnostic. Free. Within 48 business hours.
Requesting it is free. Within 48 business hours you get the map of the act, the deadlines, and the proposal. Use the form on this page or open the diagnostic.
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TodayRequest the diagnostic
Tax ID (NIT), type of act, notification date, and what the company has on its plate. Free. It is not a «get to know you» meeting.
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48 business hoursMap of the act and its deadlines
What the DIAN asked for, what expires first, what evidence is missing, and whether the scope is a reply, an appeal, or litigation. Within 48 business hours.
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After the diagnosticProposal and, if you continue, the team
The fee is closed by that diagnostic. If you continue, there is a named tax attorney with a phone number. No public price list.
FAQ
DIAN defense, without inflated promises
It is the set of actions used to answer and challenge acts of the Colombian tax administration: information and special assessment requirements, notices to file or correct, statements of charges, official assessments, and penalty resolutions. It includes the evidence-backed reply, the appeals in the administrative track, and, when the case requires it, litigation before the administrative courts.
One month from notification, extendable by one more month (Tax Statute, art. 704). The exact count depends on how the act was served. In the diagnostic we verify the date and the deadline of the specific case before committing to any calendar.
It depends on the act: a penalty for not providing information can be imposed, the facts of the special assessment requirement can be deemed undisputed, or the case can move on to an official assessment. Once the deadline lapses, the administration moves forward without any further reply. The deadline is peremptory and does not suspend itself.
It is the appeal against the official assessment and against resolutions imposing penalties. It must be filed and supported within the three months following notification, extendable to six at the appellant's request (Tax Statute, art. 720). It is the last administrative stage before going to court.
Almost always both: the act disputes figures and, at the same time, the law. At Ligal the defense is led by a tax attorney, and the day-to-day accounting can be run by LIGAL Auditores, our independent public accounting practice (Law 43 of 1990). The external accountant you already have can stay too.
The proposal comes after the diagnostic, based on the type of act, the period, and the volume of evidence. We do not publish price lists or average savings. The fee is closed in the diagnostic, in writing.
Yes. The office is at Calle 99 7A-51, Office 206, Bogotá, and the published phone is +57 319 272 9164 (Juan Santiago Rodríguez Prieto, director). We defend companies across Colombia: DIAN proceedings are conducted online.
No. Requesting it is free. Within 48 business hours you receive the map of the act, the deadlines running, the evidentiary gaps, and, if applicable, a closed fee. Deciding to continue is yours.
Diagnostic
Tell us about the act. The proposal comes after.
Free. Reply within 48 business hours. Attach the type of act, the notification date, and your NIT. You can also write on WhatsApp or book with the director.