Official assessment · DIAN

DIAN official assessment:
read the act and defend.

If DIAN notified an official assessment, start here: it is not a generic bill. It determines the tax (and often the penalty) and opens short deadlines for reconsideration or later nullity. 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-DIANReview · AssessmentRemedy + litigation

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

The thesis

Not just the amount. The act and the deadline.

An official assessment is how DIAN sets the tax when it rejects your private return or when you did not file. It may come from review or from assessment for non-filers. From notification, reconsideration deadlines run—and after that path, judicial nullity.

Ligal reads the act with ex-DIAN legal judgment and accounting proof when the objections are about figures. Juan directs the line; Jeysson and LIGAL Auditores join when supports decide the file.

When it is urgent

  • You were notified of an official assessment and the remedy clock is running.
  • There is an accumulated penalty or a questionable tax base.
  • You are unsure whether to reconsider, pay under protest, or prepare nullity.
  • You want a map before signing the remedy.
Request an assessment diagnostic
How we work

From the act to a defense map.

Reading the act, path, and proof—no filler that closes doors.

01

Reading the act

What DIAN determined, which facts it asserts, which rules it cites, and where the weak points are.

02

Path and deadlines

Whether reconsideration still fits, which term applies, and what happens when the path is exhausted.

03

Accounting proof

Supports, reconciliations, or expert work when the amount turns on figures.

04

Later strategy

Remedy, payment under protest, or preparing nullity and restoration of rights.

Who answers

Ex-DIAN on the line of the case.

Boutique: merits defense, not a generic template.

Director · Ex-DIAN tax attorney

Juan Santiago Rodríguez Prieto

Sets the legal thesis and how the act is read from inside the agency.

Accountant · Proof and refunds

Jeysson Pulido

Builds or reviews supports when the objection is accounting or base-driven.

Public accountants · Law 43 of 1990

LIGAL Auditores

Expert work and books when the file requires it.

Clear limits

What we do not do with the assessment.

We do not challenge blindly

Without reading objections, deadlines, and proof there is no serious remedy.

We do not promise automatic annulment

DIAN or the court decides. We offer strategy, not miracles.

We are not a tax call center

High-ticket boutique. Case by case.

The edge

Defend like those who know the assessment.

An official assessment is fought on thesis and proof, not on the volume of annexes. Ligal joins ex-DIAN reading, tax lawyers, and accountants when needed.

Already have an accountant? They stay. We coordinate proof with them.

Director

Juan Santiago Rodríguez Prieto

Tax attorney · Ex-DIAN

Meet the director
Related pieces

The same team, other doors.

Administrative path

Tax reconsideration remedy

If a remedy against the act is still available.

View remedy

Litigation

DIAN nullity and restoration

If the final act is out: judicial path.

View nullity

Audit

DIAN special requirement

Typical stage before the assessment.

View requirement

Inside the act

Inaccuracy penalty

The assessment often carries the article 648 penalty. Here is how it is contested.

View the penalty

Time limitation

Finality of Tax Returns (Firmeza) DIAN

Statute of limitations on tax revision (Art. 714 E.T.) barring assessment modifications.

View finality

Income tax assessment

DIAN rejection of costs and deductions

Technical evidentiary and accounting defense against disallowance of costs, expenses, and input VAT (Art. 107 E.T.).

View cost rejection

Transitory relief

Mutual Agreement Termination with DIAN: Legal Grounds and Defense Strategy

Statutory requirements, administrative review, and substantive defense options when extraordinary legal benefits are absent.

View mutual agreement termination

Arts. 236 to 239 E.T.

Net Worth Comparison Tax: How to Justify Patrimonial Increases

Methods for rebutting unjustified net worth increases, proof of exempt income, and defense against official assessments.

View net worth comparison

Art. 670 E.T.

Penalty for Improper Tax Refund: Reimbursement, Interest, and Defense

Reimbursement of improperly refunded balances, accrual of late-payment interest, and legal defense against administrative penalty notices.

View improper refund penalty

Origin verification

Preferential origin under an FTA

What to do when DIAN opens an origin verification or denies the zero tariff of a free trade agreement: proof of origin, procedure and defense.

See preferential origin

Tariff subheading

Tariff classification

What to do when DIAN reclassifies your goods under another tariff subheading and charges more duties and VAT plus a penalty: advance ruling, official assessment and defense.

See tariff classification
How it starts

Diagnostic. Free. Within 48 business hours.

Asking is free. Within 48 business hours you get the map of your official assessment. Use the form or open Diagnostic.

  1. 01

    Today

    Request the diagnostic

    Share the case, deadlines, and key documents. Free.

  2. 02

    48 business hours

    Map of the file

    What is legal, what is accounting, which deadline rules.

  3. 03

    After the map

    Proposal and plan

    Scope, team, and fee. You decide whether to proceed.

FAQ

Official assessment, without fine print

It is the act by which DIAN determines the tax when it rejects your private return or when you did not file. It may be a review assessment or an assessment for non-filers, and it often includes a penalty.

From notification, the reconsideration term runs. The exact deadline depends on the type of act and how you were notified. The diagnostic fixes it with your file.

Juan Santiago Rodríguez Prieto, ex-DIAN tax attorney. If the objection is accounting, Jeysson Pulido or LIGAL Auditores join.

No. A strong reconsideration organizes the defense; it does not guarantee DIAN will revoke. Sometimes the path is nullity.

Ligal holds 5.0 / 5 on Google with 36 reviews: https://share.google/VVzMvULrOj8Mj52Au

Send the assessment and dates. Within 48 business hours you get the map. Also /diagnostico.

Diagnostic

Tell us about the assessment. Then comes the map.

Free. Reply within 48 business hours. Attach the official assessment and notification date.

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