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Reading the notice
What it asks, from whom, when the clock starts, and whether it is truly ordinary or already a special requirement, a correction notice, or a statement of charges.
Ordinary request · DIAN audit
DIAN ordinary request:
answer with proof, not with silence.
If DIAN sent an ordinary information request, start here: it is not the special requirement and it is not an official assessment. It asks for information, supports, or explanations, and the deadline is already running. Silence can feed the audit and a penalty for failing to provide information. Ligal is the Tax Law firm of Juan Santiago Rodríguez Prieto, ex-DIAN tax attorney. On Google it holds 5.0/5 with 26 reviews.
5.0 / 5 · 26 reviewsEx-DIAN15 calendar-day minimumProof, not a story
Also on WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In person and remote.
The thesis
Not the special requirement. The door into the audit.
An ordinary request asks for reports, supports, or clarifications under the audit powers in article 684 of the Tax Statute. Article 686 requires taxpayers and, when needed, third parties to answer requests for information and evidence. It does not, by itself, change the return. When the administration wants to propose a different tax, the typical path is the special requirement.
Ligal reads the notice, the notification date, and what is already in cross-checks or in your books. Juan Santiago Rodríguez Prieto decides what to answer and what not to answer. Jeysson Pulido and LIGAL Auditores build the proof when the request turns on figures.
When it is urgent
- The deadline in the notice is already running.
- They ask for invoices, statements, third-party reports, or third-party data.
- The term they granted looks shorter than fifteen calendar days.
- You fear silence will be used in a special requirement.
How we work
From the notice to a useful answer.
Deadline, scope, and proof. No invented documents.
02
What to answer
True facts and supports that already exist: books, invoices, contracts, and an explanation of the point they asked. Point by point, not a generic letter.
03
What not to answer
We do not fabricate supports, alter the books, or accept a false adjustment. If a document does not exist, we say so. We also do not wait out the three-month term of the special requirement.
04
What can follow
Silence or an incomplete answer can trigger the penalty for failing to send information and leaves DIAN with the crosses it already has. A correction notice, a special requirement, or an assessment can come later.
Who answers
Ex-DIAN on the line of the case.
Boutique: a real answer, not a generic template.
Director · Ex-DIAN tax attorney
Juan Santiago Rodríguez Prieto
Sets the thesis of the answer and how the audit reads the notice.
Accountant · Proof and refunds
Jeysson Pulido
Builds or reviews supports when the request is about figures, third-party reports, or tax bases.
Public accountants · Law 43 of 1990
LIGAL Auditores
Expertise and books when the file requires them.
Clear limits
What we do not do with an ordinary request.
We do not answer blind
Without the notice, the deadline, and the proof requested, there is no serious answer.
We do not invent supports
An invoice or a ledger built for the reply makes the case worse. We answer with what exists.
We are not a tax call center
A high-ticket boutique. Case by case. The diagnostic is real; the defense follows only if you decide to go on.
The difference
Answer as someone who knows the audit.
An ordinary request is won or lost on the deadline and the proof, not on the length of the letter. Ligal joins ex-DIAN reading, tax attorneys, and accountants when needed. Article 261 of Law 223 of 1995 sets a fifteen-calendar-day minimum for ordinary requests and information requests. Some duties have their own term. We read your act.
Already have an accountant? They stay. We coordinate the proof with them.
Director
Juan Santiago Rodríguez Prieto
Tax attorney · Ex-DIAN
- Calle 99 7A-51, Oficina 206, Bogotá
- +57 319 272 9164
- Free diagnostic within 48 business hours
- 5.0 / 5 on Google · 26 reviews
Related work
The same team, other doors.
How it starts
Diagnostic. Free. Within 48 business hours.
Asking is free. Within 48 business hours you get the map of your ordinary request. Use the form or open Diagnostic.
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TodayRequest the diagnostic
Tell us the case, the notification date, and what the notice asks for. Free.
02
48 business hoursMap of the notice
Which term applies, what to answer, what not to, and the risk if the deadline passes.
03
After the mapProposal and plan
Scope, team, and fee. You decide whether to go on.
Frequently asked questions
The ordinary request, without fine print
It is DIAN’s request for information, supports, or explanations during an audit, based on articles 684 and 686 of the Tax Statute. It is not the special requirement and it is not the official assessment. It is a procedural act to bring in evidence, not the act that determines the tax.
The one written in the notice, counted as that act says. Article 261 of Law 223 of 1995 provides that, for ordinary requests and information requests, the minimum term is fifteen calendar days. Other duties have their own term, including some third-party information reports. If the term granted is shorter than the minimum, the adjustment is requested before it expires. An extension is not assumed until DIAN confirms it.
Article 686 requires you to answer. Failing to answer, answering late, or answering incompletely can trigger the penalty for not sending information in article 651, and leaves DIAN working with the crosses it already has. Silence does not stop the audit and can feed a correction notice or a special requirement. It is not the same as the correction notice in article 685, whose lack of reply does not, by itself, cause a penalty.
Answer what is true and supported, point by point. Do not invent invoices, alter books, accept an adjustment you can prove is false, or treat the ordinary request as if it had the three-month term of the special requirement. If a support does not exist, explain that. Do not create it for the reply.
Juan Santiago Rodríguez Prieto, ex-DIAN tax attorney. If the notice is accounting-heavy, Jeysson Pulido or LIGAL Auditores join.
Ligal has 5.0/5 on Google with 26 reviews: https://share.google/VVzMvULrOj8Mj52Au
Send the notice and the notification date. Within 48 business hours you receive the map of deadline, scope, and risk. You can also open /diagnostico, write on WhatsApp, or book the director.
Diagnostic
Tell us about the notice. Then comes the map.
Free. Reply within 48 business hours. Attach the ordinary request and the notification date.