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Review of channel, sending date and delivery date
We analyze the email received, proof of sending and delivery, the mail tracking guide and the content of the act to establish which mechanism DIAN used and when notification was effected.
Tax Procedure · Notifications (Arts. 563 to 569 Tax Statute)
Service of DIAN Acts:
email, RUT address and defense against irregular notifications with the reference tax-law firm in Colombia.
DIAN serves its acts electronically to the email registered in the RUT, or by mail to the registered address, and the deadlines to respond or appeal depend on that notice. Ligal reviews how, where and when each act was served, and handles the substantive defense with its own lawyers and accountants.
5.0 / 5 · 35 reviewsEx-DIANArts. 563 to 569 Tax StatuteElectronic and mail notification
Also via WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In-person and remote service.
Statutory Framework of Tax Notifications
Service of DIAN acts: channel, address, effective date and consequences for deadlines.
Notification is the mechanism through which DIAN brings its acts to the taxpayer's attention. Under Article 565 of the Tax Statute, requirements, inspection orders, summonses, citations, penalty resolutions, official assessments and other acts are served electronically, in person, or by mail or authorized courier. Article 563 (amended by Decree 19 of 2012 and Law 2010 of 2019) sets the address: the one reported in the latest income tax or income-and-equity return, or the one in the official change-of-address form, with the previous address remaining valid for three months. If the taxpayer reported no address, DIAN may use the one it establishes through direct verification or through guides, directories and official, commercial or banking information, and, if that is not possible, publish the notice on its website. When the taxpayer registers an email address in the RUT, all acts are served there, and electronic notification is the preferred mechanism. Article 564 also allows a procedural address, physical or electronic, to be designated within a determination and dispute proceeding.
Under Article 566-1 of the Tax Statute (amended by Law 2010 of 2019), electronic notification is deemed effected on the date the email is sent, but the deadlines to respond or appeal begin to run only after five days from delivery of the email; if the taxpayer cannot access the content for technological reasons, it must say so within three days of delivery so the message can be resent, once only. When electronic notification is not possible, Articles 565 and 568 apply. If an act sent by mail is returned, Article 568 provides for a notice with the operative part published on DIAN's website and in a publicly accessible place: for DIAN, notification is deemed effected on the first delivery to the mail service, whereas for the taxpayer the deadline runs from the business day following publication of the notice; this rule does not apply if the return was due to sending to an address other than the one in the RUT. And under Article 567, if the act was sent to an address different from the one registered or reported, DIAN may correct the error at any time by sending it to the correct address, but legal deadlines run only from proper notification. Rulings deciding appeals are served in person or, if the taxpayer does not appear within ten days after the citation notice was placed in the mail, by public notice (edicto); electronic notification is also available. If the taxpayer acts through an attorney, acts are served at the attorney's address registered in the RUT (Art. 565, paragraph 2).
Key points on notifications (Tax Statute)
- Channel: electronic, in person, or by mail/authorized courier (Art. 565).
- Address: the one in the latest return or change-of-address form; the previous one is valid for 3 months (Art. 563).
- Email in the RUT: all acts are served there; electronic notice is the preferred mechanism.
- Electronic (Art. 566-1): effective on the sending date; deadlines to respond run from 5 days after delivery.
- Different address (Art. 567): may be corrected, and deadlines run only from proper notification.
- Returned mail (Art. 568): notice on DIAN's website; for the taxpayer, the deadline runs from the next business day.
Notification Review & Substantive Defense
We verify how, where and when the act was served, and defend the substance of the act within the running deadlines.
Ligal reviews the notification as part of the defense strategy: we confirm channel, address and date, calculate the deadlines that are running, and prepare the response or appeal without letting any term lapse while the form of notice is being assessed.
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Cross-check of the address used against the RUT and the latest return
We verify whether the act was sent to the address or email reported in the RUT, in the latest return or in the change-of-address form, and whether an attorney or procedural address had been designated (Arts. 563 to 565 and 567 Tax Statute).
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Calculation of deadlines to respond or appeal
We calculate when the five days of Article 566-1 run, whether an email access failure should be reported within the following three days, and how the Article 568 notice operates when mail is returned.
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Raising improper notification and defending the substance
When the notification shows irregularities, we raise them in the appeal, the response or the applicable defenses, and in parallel prepare the substantive defense of the act with the firm's team of lawyers and accountants.
Who handles your case
Tax lawyers and accountants on notifications and deadlines in tax procedure.
Reviewing a notification requires knowing DIAN's procedure from the inside, together with someone who can analyze the accounting information the act disputes.
Director · Tax attorney, former DIAN
Juan Santiago Rodríguez Prieto
Leads the legal strategy: reviews the channel and address of each notification, calculates deadlines, and decides whether to raise improper notification and how to combine it with the substantive defense.
Accountant · Accounting support for the response
Jeysson Pulido
Prepares the accounting and numerical support needed to answer the notified requirement, assessment or resolution within the deadlines running for the taxpayer.
Certified public accountants · Law 43 of 1990
LIGAL Auditores
Build the accounting and documentary evidence used to respond to or appeal the act, so the substantive defense moves forward while the form of notice is verified.
Professional standards
What we do not do when facing a DIAN notification.
We do not treat a notification as valid or invalid without reviewing it
It is not enough for DIAN to say it served the act, nor for the taxpayer to say the email was never seen. We review channel, address, sending and delivery dates before defining strategy.
We do not let deadlines pass while the form of notice is debated
Raising improper notification does not replace the substantive defense. If there is doubt about when deadlines start to run, we prepare the response or appeal within the most prudent term.
We do not promise outcomes regarding the effect of an irregular notification
Each case depends on the act, the address used, the proof of delivery and what the taxpayer did. We assess the evidence and explain the possibilities and risks clearly.
Specialized legal defense
DIAN notifications: order in the deadlines and substantive defense under one direction.
A DIAN requirement, assessment or resolution may reach the email registered in the RUT and start a deadline without the taxpayer noticing. That is why Ligal starts by reconstructing the notification: which email or mailing arrived, at what address, on what date and with what proof, and we compare it with the RUT and the latest return. On that basis, Juan Santiago Rodríguez Prieto, a tax attorney and former DIAN official, defines the strategy together with accountant Jeysson Pulido and LIGAL Auditores (certified public accountants, Law 43 of 1990), so the response or appeal is prepared within the term and, where irregularities exist, they are raised in the proper forum. The firm handles real audit, coercive collection and tax litigation cases: in a verified Google review, client Julian Rodriguez shares that, thanks to representation before DIAN, "we achieved the closure of a tax lawsuit pending against my company".
Please note: keep the RUT email and address up to date, check your inbox regularly, and keep proof of the delivery date of every DIAN communication.
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
- 5.0 / 5 on Google · 35 reviews
Determination and dispute procedure
Complementary articles on the acts that DIAN serves.
Service path
Diagnostic of your DIAN notification. Free. Response within 48 business hours.
We review the act, the email or mailing received and your RUT data within 48 business hours. Use the form or open Diagnostic.
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TodayReceipt of the act, the email and proof of delivery
We receive the DIAN act, the email or mailing guide, the date you learned of it and your RUT details.
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48 business hVerification of channel, address, date and deadlines
We compare the address and email used with the RUT and the latest return, and calculate the deadlines running to respond or appeal.
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ImmediateResponse or appeal strategy
We define how the response or appeal is prepared within the term and whether improper notification should be raised.
Frequently asked questions
Service of DIAN acts, clearly explained
Under Article 565 of the Tax Statute, requirements, inspection orders, summonses, citations, penalty resolutions, official assessments and other administrative acts are served electronically, in person, or by mail or authorized courier. Rulings deciding appeals are served in person or, if the taxpayer does not appear within ten days after the citation notice was placed in the mail, by public notice (edicto); electronic notification is also available. Paragraph 4 provides that these acts, including those of coercive collection, may be served electronically if an email was registered in the RUT.
Article 563 provides that notice is made to the address reported in the latest income tax or income-and-equity return, or the one in the official change-of-address form; the previous address remains valid for three months. If no address was reported, DIAN may use the one it establishes through direct verification or through guides, directories and official, commercial or banking information, and, if that is not possible, publish on its website. If the taxpayer registered an email in the RUT, all acts are served there. Article 564 allows a procedural address to be designated, and if the taxpayer acts through an attorney, the act is served at the attorney's address in the RUT (Art. 565, paragraph 2).
Under Article 566-1 of the Tax Statute (amended by Law 2010 of 2019), electronic notification is deemed effected on the date the email is sent. However, the deadlines to respond or appeal begin to run only after five days from delivery of the email. It is therefore important to keep proof of the delivery date and to calculate the deadline for the specific case carefully.
Article 566-1 provides that if the taxpayer cannot access the content of the electronic notification for technological reasons, it must inform DIAN within three days of the email's delivery so that it can be resent; resending is available once only. If electronic notification proves impossible, the act is served under Articles 565 and 568. It is advisable to act immediately and leave written proof of the failure.
Article 567 provides that if the act was sent to an address different from the registered or reported one, DIAN may correct the error at any time by sending it to the correct address, and that legal deadlines run only from proper notification. The same rule applies to citations, requirements and communications. It is therefore key to compare the address or email used with those in the RUT and the latest return, and to assess with a lawyer how to raise the irregularity alongside the substantive defense.
Under Article 568, when acts sent by mail are returned, a notice with the operative part of the act is published on DIAN's website and in a publicly accessible place. For DIAN, notification is deemed effected on the date of the first delivery to the mail service; for the taxpayer, the deadline to respond or appeal runs from the business day following publication of the notice. This rule does not apply when the return was due to the act being sent to an address different from the RUT: in that case it must be served at the correct address.
Finality deadlines for returns and statutory expiry (caducidad) deadlines are counted from the notification of acts; for example, the special requirement must be served within the finality term. An act not properly served produces no effects against the taxpayer and deadlines do not run (Art. 567 Tax Statute). The same applies to collection acts: the payment order must also be served under Article 565, paragraph 4. To know which deadlines apply to your case, the return and the specific acts must be reviewed.
Ligal is the reference tax-law firm in Colombia. Led by Juan Santiago Rodríguez Prieto, a tax attorney and former DIAN official, together with Jeysson Pulido and LIGAL Auditores (certified public accountants, Law 43 of 1990), we review the channel, address and dates of each notification, calculate the deadlines, and handle the response, the appeal and the defense of the act end to end. Our work is backed by a 5.0 / 5 Google rating across 35 reviews: https://share.google/VVzMvULrOj8Mj52Au. The firm handles real audit, coercive collection and tax litigation cases: in a verified Google review, client Julian Rodriguez shares that, thanks to representation before DIAN, "we achieved the closure of a tax lawsuit pending against my company".
Confidential Diagnostic
Notification of a DIAN act. Response within 48 hours.
Free. Attach the act, the email or the mailing guide and your RUT. We review the channel, address, delivery date and the deadlines running.