The limitation period for criminal action in a tax crime is not a fixed date: the term depends on the maximum penalty of the offense, runs from the consummation of the conduct, is interrupted by the formal charge (imputación) and can be suspended by a payment agreement with DIAN. It is also not the limitation of the collection action under the Tax Statute, nor the finality of the tax return: they are different clocks, with different authorities and different effects. Ligal runs the defense end to end, within the same firm, before DIAN and in the criminal proceeding, so that both strategies never contradict each other.
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The statute of limitations on criminal action is the State's loss of the power to investigate and prosecute conduct because time has elapsed. Under the Criminal Code (Law 599 of 2000), Article 83 sets the term: it equals the maximum custodial penalty provided by law for the offense, and cannot be less than 5 years or more than 20. The same article provides for increases in specific situations (among them, certain persons such as public servants and, depending on the case, withholding or collecting agents), so one must always check whether any of them applies. Article 84 says when the term starts: from consummation in instantaneous offenses and from the last act in continuing offenses. For tax crimes, this applies to failure of the withholding or collecting agent to remit (Art. 402, 48 to 108 months of imprisonment), omission of assets or inclusion of non-existent liabilities (Art. 434A, 48 to 108 months, with an increase of one third to one half depending on the amount) and tax fraud or evasion (Art. 434B, 36 to 60 months, with the same increase by amount).
Two rules change the clock. First: under Article 86, limitation is interrupted by the formulation of the formal charge (imputación), and from then on the term starts running again for a period equal to half of that set in Article 83, never less than 5 or more than 10 years. Second: Article 83, as supplemented by Law 2277 of 2022 (Art. 70), provides that for the offenses of Arts. 402, 434A and 434B the term is suspended by a payment agreement with DIAN, from its signing until compliance or breach is declared, for a maximum of 5 years. And three things must not be confused: limitation of criminal action (Prosecutor's Office and judges, Criminal Code), limitation of DIAN's collection action (Tax Statute, collection of a debt), and finality of the tax return (the limit for DIAN to modify the self-assessment). Each has its own term, authority and consequences. The penalty ranges on this page only explain the method; the real calculation in your case requires analyzing the offense, circumstances, aggravating factors, date of consummation and applicable law.
Key points on limitation of criminal action
We analyze whether the criminal action has expired or when it would, and we run the defense at every stage, with lawyers and accountants from the same team.
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We identify the likely offense (402, 434A or 434B), its maximum penalty, the date of consummation under the offense definition, any aggravating increases and the acts that interrupted or suspended the term, and we explain clearly what can and cannot be concluded.
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We put in a single chart the relevant dates: deadlines to file or remit, requirements, official assessments, DIAN committee, complaint, investigation, formal charge and payment agreements, to know where each clock stands.
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If there is already a complaint, investigation or formal charge, Ligal takes the defense end to end: the investigation, charge, hearings, trial and, when applicable, extinction of criminal action by payment. We do not leave the criminal front to a team different from the one handling the DIAN proceeding.
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The amount, the official assessment, administrative appeals and reasonable interpretation of the law all influence the criminal proceeding. That is why the administrative and criminal strategies are designed together, so that what is said or paid on one front does not harm the other.
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We analyze the criminal effect of signing a payment agreement (suspension of the term) and of paying (possible extinction of criminal action), without deciding blindly. The details of extinction by payment are on a dedicated page.
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We prepare you to know and exercise your rights: technical defense, presumption of innocence, protection against self-incrimination and knowledge of the facts attributed to you. We accompany you at every procedure and hearing.
Calculating a criminal limitation period requires reading the tax file and the criminal file at the same time. That is why both fronts are handled within the same firm.
Director · Tax lawyer, ex-DIAN
Leads the legal strategy and representation in tax and criminal matters: analyzes the applicable terms, sets the defense line and conducts the case before DIAN, the Attorney General's Office (Fiscalía General de la Nación) and the courts.
Accountant · Quantification and tracing
Reconstructs figures, dates and support for returns and withholdings, and verifies the amount in dispute, which is key to placing the offense and the amount-based aggravating factors.
Certified public accountants
Prepare the accounting support and technical analyses that serve as evidence before DIAN, the Fiscalía and the courts.
Limitation depends on the offense, the dates, interruptions and suspensions, and the applicable law. We analyze the case and tell you candidly what can be concluded; no result is guaranteed.
The formal charge interrupts the term and a payment agreement suspends it. Betting only on the clock, without discussing the amount, the offense and the evidence, is a fragile strategy. Defense is built on the merits of the case.
We treat criminal action, collection action and finality of the return separately, and we never use one to answer the question of another. Each is analyzed in its own framework and with its own authority.
When a taxpayer faces a complaint, an investigation or a risk of formal charge for failure to remit withholdings, omission of assets or tax evasion, Ligal runs the defense end to end, within the same firm: the proceeding before DIAN and the criminal proceeding, covering the complaint, investigation, formal charge, hearings, trial and extinction by payment when applicable. That coordination prevents what is argued, paid or declared on one front from contradicting the strategy on the other. The team handles real cases of audits, enforced collection and tax litigation, with ex-DIAN lawyers and accountants.
This information is general and does not replace the analysis of your specific case. The actual calculation of the term depends on the offense, the circumstances, aggravating factors, date of consummation and applicable law. No result is guaranteed.
Direct contact with leadership
Juan Santiago Rodríguez Prieto
Director · Tax lawyer · Ex-DIAN
We begin with a confidential review of the dates, proceedings and documents to know which clocks are running and which defense fits.
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Within one business dayWe review returns, requirements, assessments, complaint, summonses, formal charge and payment agreements, and locate the date of consummation and the events that interrupt or suspend the term.
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3 to 7 business daysWe define the offense and the applicable maximum penalty, estimate the term under Arts. 83, 84 and 86, and design the criminal and administrative strategy together.
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Continuous counselWe take representation before DIAN and in the criminal proceeding, including hearings, trial and, when applicable, extinction by payment.
Frequently asked questions
The limitation term for criminal action equals the maximum custodial penalty set by law for the offense, never less than 5 years or more than 20 (Art. 83 of the Criminal Code). For tax crimes, this applies to failure of the withholding or collecting agent to remit (Art. 402), omission of assets or inclusion of non-existent liabilities (Art. 434A) and tax fraud or evasion (Art. 434B), each with its own penalty range. The concrete result depends on the offense, the circumstances, aggravating factors, the date of consummation and the applicable law, so an individual analysis is advisable.
Illustrative example, not a calculation of your case: if the applicable maximum penalty were 108 months (9 years), the ordinary reference term would be 9 years. If the formal charge is then made, Article 86 interrupts limitation and the term runs again for half of that set in Article 83 (4.5 years), but never less than 5 or more than 10 years; in this example the 5-year floor would apply. If the maximum were 60 months, the ordinary term would already match the 5-year floor. Increases by amount or other causes can change the maximum, so the real figure requires reviewing the case.
Under Article 84 of the Criminal Code, from consummation of the conduct in instantaneous offenses, and from the last act in continuing offenses. The date of consummation is determined according to the offense definition, and it should not simply be assumed to coincide with the date of the complaint, the official assessment or the DIAN requirement. That is why it is essential to rebuild the timeline with documents before drawing conclusions.
Under Article 86 of the Criminal Code, limitation is interrupted by the formulation of the formal charge (imputación). Once interrupted, the term starts running again for a period equal to half of that set in Article 83, never less than 5 or more than 10 years. In other words, the charge does not erase the elapsed time but changes the clock: it restarts it with a shorter duration. Therefore, once there is a formal charge, waiting for limitation is rarely a reasonable strategy by itself; what becomes decisive is the merits of the accusation and the evidence.
Yes, for the offenses of Articles 402, 434A and 434B. Law 2277 of 2022 (Art. 70) added to Article 83 of the Criminal Code a suspension of the limitation term by a payment agreement with DIAN, from its signing until compliance or breach is declared, and for up to 5 years. This means that signing an agreement can freeze the criminal clock. Before doing so, the combined criminal and administrative effect should be assessed; for the effect of payment and the possible extinction of criminal action, see the dedicated page on extinction by payment.
No. They are three different concepts. Limitation of criminal action is governed by the Criminal Code and applied by the Fiscalía and the judges: it concerns the possibility to investigate and prosecute the crime. Limitation of the collection action is governed by the Tax Statute and concerns whether DIAN can collect a debt. Finality of the return concerns until when DIAN can modify the self-assessment. Each has its own term, authority and consequences. One having occurred does not mean another has; for example, a debt may no longer be collectible without criminal action having expired, and vice versa.
Waiting for limitation is not a strategy in itself. The formal charge interrupts the term, a payment agreement suspends it and the date of consummation can be disputed. Moreover, while time passes the investigation advances and the taxpayer's decisions before DIAN (paying, disputing, accepting facts) have criminal effects. The prudent course is to analyze with a lawyer the offense, the amount, the evidence and the terms, and build a defense on the merits; limitation can be one more argument, but should not be the only one. Ligal handles both fronts within the same firm.
As an investigated person you have, among others, the right to technical defense, the presumption of innocence, protection against self-incrimination and knowledge of the facts attributed to you; exercise those rights with advice before giving statements. To the first meeting bring, if you have them: tax returns, requirements, assessments and appeals, the complaint or Fiscalía summonses, charge documents, payment agreements, DIAN account statements and a chronology of events. With that we can place the timelines and define the defense. This information is general and does not replace the analysis of your specific case.
We analyze whether the criminal action has expired, when it would, and what the strongest defense is, under strict confidentiality.