Do not give statements without a lawyer, do not move assets, and gather your records: what you do in these days matters in the case. The same Ligal team handles the DIAN dispute and the criminal case.
Also on WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In person and remote.
Criminal tax complaints may rest on one of three offenses in the Penal Code (Law 599 of 2000). Article 402 punishes the omission of the withholding or collecting agent: withholdings, VAT, or national consumption tax not remitted within two months after the date set to file and pay, with 48 to 108 months of prison and a fine of twice the amount not remitted, capped at 1,020,000 UVT. Article 434A punishes omitting assets or including non-existent liabilities, with intent to defraud or evade, when the amount is equal to or above 1,000 SMMLV, with 48 to 108 months of prison and increases of one third or one half depending on the value. Article 434B punishes tax fraud or evasion (failing to file, omitting income, including non-existent costs or expenses, or claiming improper tax credits, withholdings, or advance payments) when the lower tax payable or higher refund balance is between 100 and 2,500 SMMLV, with 36 to 60 months of prison and the same increases by amount. Under 434A and 434B, the amount is defined by official assessment.
That is why the administrative and criminal fronts are connected. Under paragraph 1 of Articles 434A and 434B, criminal action proceeds provided that no administrative appeals are pending, or when there is no reasonable interpretation of the applicable law, provided that the declared facts and figures are complete and true. DIAN may request the start of criminal action through a special petition from a committee chaired by the Director General or their delegate. And there is a path to extinguishment: under paragraph 2, criminal action is extinguished up to two times when taxes, tax penalties, and interest are paid; if the principle of opportunity was already applied or the action was already extinguished twice by payment, payment only allows a reduction of the sentence of up to one half. Under Article 402, whoever extinguishes the obligation by payment or set-off with interest benefits from an inhibitory resolution, preclusion of the investigation, or cessation of proceedings, without prejudice to administrative penalties. Properly disputing the official assessment before DIAN is therefore part of the criminal defense.
What is worth keeping clear
Ligal handles criminal tax defense end to end: the same team that disputes the assessment before DIAN takes on the criminal case, so both strategies move in line.
01
We gather returns, supporting documents, and DIAN acts to see where the dispute stands: whether administrative appeals are pending, whether the official assessment is final, and whether a reasonable interpretation of the applicable law is possible.
02
Jeysson Pulido and LIGAL Auditores calculate taxes, penalties, and interest precisely to assess whether paying or setting off (Art. 402) or paying (Arts. 434A and 434B) makes sense and what effect it would have on the case.
03
We lead the administrative dispute —special request, official assessment, and appeals— knowing that its outcome determines the amount and the moment when criminal action may proceed.
04
We take on technical defense from the inquiry stage: we deal with the Fiscalía, accompany any questioning, and act at the indictment hearing before the guarantees judge, at subsequent hearings, and at the oral trial.
A tax-crime complaint is played out on two fronts at once: the figure set by DIAN and the case before the Fiscalía. At Ligal, the same team handles both.
Director · Tax lawyer, ex-DIAN
Leads the end-to-end legal strategy: the dispute over the assessment before DIAN and the defense before the Fiscalía and criminal judges.
Accountant · Tax quantification and assessment
Reconstructs figures, quantifies taxes, penalties, and interest, and models the payment or set-off scenarios the strategy requires.
Certified public accountants · Law 43 of 1990
Accounting and technical support to substantiate the figures of the defense, both in the DIAN dispute and in the criminal case.
You have the right to remain silent and to technical defense. What you say without advice, in an interview or before the Fiscalía, can be used against you. The case is reviewed first, and then you decide what to say.
Moving assets can worsen your situation and may constitute other crimes. Destroying or altering accounting records or supporting documents also makes things worse. Keep everything and hand it to your lawyer.
Letting deadlines lapse in the administrative process can close off options for dispute that later weigh on the criminal case. Every request or assessment must be answered on time.
Faced with a DIAN complaint or the risk of one, the first step is to gather your returns, supporting documents, and every DIAN act; assess whether payment or set-off is appropriate (Art. 402) or payment (Arts. 434A and 434B); and review whether appeals are pending or a reasonable interpretation of the applicable law exists. The criminal case follows a known path under Law 906 of 2004: criminal report or complaint, inquiry by the Fiscalía, possible questioning of the suspect, formulation of charges before the guarantees judge, the indictment brief, and the preparatory and oral trial hearings. At every stage you have the right to remain silent and to technical defense. Juan Santiago Rodríguez Prieto, a tax lawyer and former DIAN official, leads the strategy together with accountant Jeysson Pulido and LIGAL Auditores (certified public accountants, Law 43 of 1990), and the same team handles the DIAN dispute and the criminal case. The firm handles real audit, coercive collection, and tax litigation cases: in a verified Google review, client Julian Rodriguez says that, thanks to the representation before DIAN, "logramos el archivo de un litigio tributario que teníamos en contra de mi empresa" ("we achieved the dismissal of a tax litigation that was pending against my company").
Please note: every case depends on its facts and its stage. Ligal assesses the situation and defines the strategy without promising results.
Director
Juan Santiago Rodríguez Prieto
Tax lawyer · Ex-DIAN
We review the complaint, summons, or DIAN acts you have received and tell you what comes next, within 48 business hours. Use the form or open Diagnosis.
01
TodayYou share the complaint or summons, returns, supporting documents, and DIAN acts (requests, assessments, appeals).
02
48 business hWe review where the dispute stands, whether appeals are pending, which figures are at stake, and whether payment or set-off should be assessed.
03
ImmediateWe define with you the defense before DIAN and before the Fiscalía, with a single team in charge.
Frequently asked questions
Avoid acting on impulse. Gather your returns, supporting documents, and every DIAN act; do not give statements or interviews without a lawyer; do not move or transfer assets or destroy documents; and answer DIAN requests on time. With a lawyer, you assess whether payment or set-off is appropriate (Art. 402 Penal Code) or payment (Arts. 434A and 434B), and whether appeals are pending or a reasonable interpretation of the applicable law exists. Ligal can make that diagnosis free within 48 business hours.
The Penal Code provides for three main offenses. Article 402 (omission of the withholding or collecting agent): 48 to 108 months of prison and a fine of twice the amount not remitted, capped at 1,020,000 UVT. Article 434A (omission of assets or inclusion of non-existent liabilities): an amount equal to or above 1,000 SMMLV defined by official assessment and 48 to 108 months of prison, with increases of one third or one half depending on the value. Article 434B (tax fraud or evasion): an amount between 100 and 2,500 SMMLV defined by official assessment and 36 to 60 months of prison, with increases by amount.
Because under Articles 434A and 434B the amounts are defined by official assessment, and criminal action proceeds provided that no administrative appeals are pending or when there is no reasonable interpretation of the applicable law, provided that the declared facts and figures are complete and true. That is why properly disputing the assessment before DIAN is part of the criminal defense, and why at Ligal the same team handles both fronts.
It can. Under Article 402, whoever extinguishes the obligation by payment or set-off with interest benefits from an inhibitory resolution, preclusion of the investigation, or cessation of proceedings, without prejudice to administrative penalties. Under Articles 434A and 434B, criminal action is extinguished up to two times when taxes, tax penalties, and interest are paid; if the principle of opportunity was already applied or the action was already extinguished twice by payment, payment only allows a reduction of the sentence of up to one half. Whether paying or setting off makes sense is assessed case by case.
Under Law 906 of 2004, the process starts with the criminal report or complaint, continues with the Fiscalía's inquiry and, eventually, questioning of the suspect. Then come the formulation of charges before a guarantees judge, the indictment brief, and the preparatory and oral trial hearings. At every stage you have the right to remain silent and to technical defense.
Under paragraph 1 of Articles 434A and 434B, DIAN may request the start of criminal action through a special petition from a committee chaired by the agency's Director General or their delegate. That request does not replace the conditions the law sets for the action to proceed, such as no administrative appeals being pending or no reasonable interpretation of the applicable law existing.
It is not advisable. Moving or transferring assets can worsen your situation and may constitute other crimes. Before making any decision about assets, consult your lawyer.
Ligal is the reference firm in tax law in Colombia and handles the defense end to end: the same team handles the DIAN dispute and the criminal case. Under the direction of Juan Santiago Rodríguez Prieto, a tax lawyer and former DIAN official, together with Jeysson Pulido and LIGAL Auditores (certified public accountants, Law 43 of 1990), we review your case, quantify the figures, and define the strategy without promising results. Our work is backed by 5.0 / 5 on Google with 35 reviews: https://share.google/VVzMvULrOj8Mj52Au. In a verified Google review, client Julian Rodriguez says that, thanks to the representation before DIAN, "logramos el archivo de un litigio tributario que teníamos en contra de mi empresa" ("we achieved the dismissal of a tax litigation that was pending against my company").
Free. Attach the complaint or summons, your returns, and the DIAN acts you have received. We assess the stage, the figures, and the defense options.