Many taxpayers facing a criminal complaint think paying is enough. The law does provide for extinction of criminal action by payment in some tax crimes, but with different conditions depending on the offense: for failure of the withholding agent to remit (Art. 402) it speaks of payment or set-off with interest; for omission of assets (434A) and evasion (434B), payment of taxes, sanctions and interest, up to two occasions. Ligal decides with you whether to pay, when and how, and conducts the defense end to end, before DIAN and in criminal court.
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Article 402 of the Penal Code (failure of the withholding or collecting agent to remit), as amended by Article 339 of Law 1819 of 2016, punishes with 48 to 108 months in prison and a fine of twice the amount not remitted, not exceeding 1,020,000 UVT. Its paragraph provides that whoever extinguishes the obligation by payment or set-off of the amount owed with interest “shall benefit from an inhibitory resolution, dismissal of the investigation or cessation of proceedings”, without prejudice to administrative sanctions. In other words, payment with interest can close the criminal front, but it does not by itself eliminate the tax sanction. For the crime and its defenses, see /omision-agente-retenedor-dian.
Articles 434A and 434B, as amended by Article 69 of Law 2277 of 2022, have a different scheme. Article 434A punishes omission of assets, understated net worth or non-existent liabilities from 1,000 SMMLV (monthly legal minimum wages), with 48 to 108 months in prison (see /omision-activos-delito-tributario); Article 434B, tax defraudation or evasion from 100 and up to less than 2,500 SMMLV, with 36 to 60 months in prison and increases above 2,500 and 5,000 SMMLV (see /evasion-fiscal-434b-colombia). In both, the amount is defined by official assessment. Paragraph 1 provides that criminal action proceeds provided there are no administrative appeals pending or there is no reasonable interpretation of the applicable law with complete and true facts and figures, and that DIAN requests it through committee (see /denuncia-penal-dian). Paragraph 2 provides that criminal action is extinguished up to two times when the taxes, tax sanctions and interest are paid; the count of those two occasions is shared between 434A and 434B. Once the occasions are exhausted, or the principle of opportunity has been applied, payment only allows a sentence reduction of up to one half. These texts do not set an express procedural cut-off for paying, so it should not be assumed until when it applies: it is analyzed case by case, and no result is guaranteed. When payment is made in installments, see also /facilidad-de-pago-dian.
Key points on extinction of criminal action by payment
Ligal assesses the offense, the amount and the stage of the case, calculates what would have to be paid and runs the administrative and criminal defense in parallel, without promising results.
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We determine whether the risk falls under Article 402, 434A or 434B, what the official assessment that defines the amount says, the status of the complaint and whether DIAN has already requested criminal action through committee.
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LIGAL Auditores and Jeysson Pulido compute what each article requires: under 402, the amount owed with interest by payment or set-off; under 434A and 434B, taxes, tax sanctions and interest. We verify that the payment is complete and well supported, and how many occasions have been used.
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If there are administrative appeals pending or a reasonable interpretation of the law with complete and true facts and figures, paragraph 1 can change the picture. We analyze whether to sustain that dispute, pay, or combine both stances, and how each option plays out in the criminal file.
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Ligal handles the case from the criminal complaint through the judicial stages and ensures that what is said before DIAN is consistent with what is said before the prosecutor's office. When payment applies, we document it with proper support; when it does not, we structure the defense on the merits.
The decision to pay is made between the exact calculation of what is owed and the criminal reading of what that payment means.
Director · Tax lawyer, ex-DIAN
Leads the legal strategy and representation in tax and criminal matters: decides whether to pay, dispute or combine, and conducts the defense if there is a complaint or charge.
Accountant · Quantification and tracing
Computes taxes, sanctions and interest, reconstructs the disputed figures and verifies that the payment to be documented is complete and well supported.
Certified public accountants
Prepare accounting support and technical analyses on returns, withholdings and assessments that serve as evidence before DIAN, the prosecutor's office and the courts.
Extinction depends on the offense, on what is paid, on the occasions used and on the stage of the case. We assess those conditions before recommending anything, and no result is guaranteed.
If there are appeals pending or a reasonable-interpretation argument, paying can weaken them. We decide with the full picture, not only with the calculation.
Payment is documented with authentic records and figures that withstand review by DIAN and the judge. We work only with real proof.
When a taxpayer faces a complaint or criminal risk for failure to remit withholdings, omission of assets or tax evasion, Ligal conducts the defense end to end, both administratively and criminally, before DIAN, the Fiscalía General de la Nación and the courts. Juan Santiago Rodríguez Prieto, a tax lawyer and ex-DIAN, leads the strategy together with accountant Jeysson Pulido and LIGAL Auditores (certified public accountants) to calculate precisely what would have to be paid and decide with the client whether it is worthwhile. The team handles real cases of tax audit, enforced collection and tax litigation: 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 obtained the dismissal of a tax dispute against my company).
Please note: no result is guaranteed; each case depends on the facts, the figures, the offense and the stage of the case. Ligal takes on the defense end to end, criminal and administrative.
Director
Juan Santiago Rodríguez Prieto
Tax lawyer · Ex-DIAN
We assess the complaint or criminal risk, the assessment and the stage of the case within 48 business hours. Use the form or open Diagnosis.
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TodayWe review the official assessment, the complaint or summons, the status of the appeals and the figures for taxes, sanctions and interest.
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48 business hWe identify the applicable article (402, 434A or 434B), calculate what would have to be paid and review the extinction occasions and the administrative dispute.
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ImmediateWe define whether to pay, dispute or combine, and how to document the payment before DIAN and the prosecutor's office with a coordinated criminal defense.
Frequently asked questions
It can, but it depends on the crime and the conditions. For failure of the withholding agent to remit (Art. 402), whoever extinguishes the obligation by payment or set-off of the amount owed with interest benefits from an inhibitory resolution, dismissal of the investigation or cessation of proceedings, without prejudice to administrative sanctions. For omission of assets (434A) and evasion (434B), paragraph 2 provides for extinction of criminal action up to two times when taxes, tax sanctions and interest are paid. It is not automatic or guaranteed: the offense, the payment and the stage of the case are verified.
This page covers Article 402 (failure of the withholding or collecting agent to remit), 434A (omission of assets, understated net worth or non-existent liabilities) and 434B (tax defraudation or evasion). Articles 434A and 434B share the same extinction scheme in their paragraphs 1 and 2. For other crimes, do not assume the same rule applies: review each case.
The texts of Articles 402, 434A and 434B do not expressly set a procedural cut-off for paying. So one should not assume there is always time or that the effect is the same at any stage: the effect of payment depending on the stage (for example, before the complaint, with an open investigation or after charges) is analyzed case by case, which is why it is important to act soon and with a strategy. No result is guaranteed.
It depends on the article. Under 402, the amount owed with interest, by payment or set-off. Under 434A and 434B, taxes, tax sanctions and interest. A partial payment, or one that omits any of those components, may not meet what the text requires. That is why it is computed precisely and supported with receipts that DIAN and the judge can verify.
Under 434A and 434B, up to two times, and the count of occasions is shared between the two articles. Once the two occasions are exhausted, or if the principle of opportunity was applied, payment only allows a sentence reduction of up to one half. That is why it is worth knowing how many occasions have been used before deciding to pay.
The texts cited speak of payment (under 402, payment or set-off). They do not expressly provide that an agreement or a payment facility by itself produces extinction of criminal action. So do not assume that requesting a payment facility stops the criminal case; when the payment is considered satisfied in your case is analyzed. See /facilidad-de-pago-dian.
In Article 402, the paragraph expressly says the extinction is without prejudice to administrative sanctions. In 434A and 434B, the payment that extinguishes criminal action includes tax sanctions, so the calculation must include them. In any case, the criminal and administrative fronts are coordinated so as not to take contradictory decisions.
It depends. In 434A and 434B, paragraph 1 states that criminal action proceeds provided there are no administrative appeals pending or there is no reasonable interpretation of the applicable law with complete and true facts and figures. If there is a solid dispute, paying can weaken it; if there is none, paying can be the most efficient route. The decision is made with the calculation and the file in view.
Paying incompletely may not produce the intended effect; paying can use up one of the two occasions; paying while appeals are pending can weaken the administrative dispute; and a payment without proper coordination can be read as an acknowledgment of facts on other fronts. That is why Ligal coordinates the defense before DIAN and the criminal one before paying.
Ligal is a firm specialized in tax law and takes on the defense end to end, both administratively and criminally, with the same team. Under the direction of Juan Santiago Rodríguez Prieto, a tax lawyer and ex-DIAN, together with Jeysson Pulido, accountant, and LIGAL Auditores (certified public accountants), we represent the client before DIAN, the prosecutor's office and the courts, and we calculate precisely what would have to be paid. Our work is backed by 5.0 / 5 on Google with 36 reviews: https://share.google/VVzMvULrOj8Mj52Au. The team handles real cases of tax audit, enforced collection and tax litigation: 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 obtained the dismissal of a tax dispute against my company). No result is guaranteed.
Free. Attach the complaint or summons, the official assessment, the status of the appeals and the payment records. We assess the offense, what would have to be paid and the strategy.