01
Whether the conduct exists
Omitted income, a nonexistent cost or credit, false data, and whether that yields a lower tax or a higher credit balance. Without that effect there is no article 647 penalty.
Inaccuracy penalty · DIAN
Inaccuracy penalty:
the legal basis, before the rate.
If DIAN proposes an inaccuracy penalty, start here: it is not one rate for every case. Article 647 of the Tax Statute says when inaccuracy exists, and article 648 sets the rate according to the conduct. Some cases are not inaccuracy at all. Others can be reduced if the facts are accepted, the return is corrected, and payment is made or agreed. 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-DIANArts. 647 and 648Contest or reduce
Also on WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In person and remote.
The thesis
Not a flat surcharge. A conduct and a rate.
There is a sanctionable inaccuracy, under article 647 of the Tax Statute, when a return omits income or tax, includes nonexistent or inaccurate costs, deductions, discounts, exemptions, liabilities, creditable taxes, withholdings, or advances, or uses false, distorted, or incomplete data, and that produces a lower tax or balance payable, or a higher credit balance. If the inaccurate figure does not produce that effect, the penalty does not arise. It also does not arise when the lower tax or higher credit comes from a reasonable interpretation of the applicable law, provided the facts and figures declared are complete and true.
The general rate in article 648 is one hundred percent (100%) of the difference between the balance payable or credit balance in the official assessment and the one declared. It is not charged on the higher advance payment generated by changing the tax. Other rates replace that rule: 200% of the higher tax when assets are omitted or nonexistent liabilities are included; 160% of the difference when the source is a fictitious or insolvent supplier, or tax abuse under article 869; 15% of the inaccurate amounts on an income-and-wealth return, or 20% if that case is aggravated by a fictitious supplier or abuse; 50% of the difference for the monotributo. The diagnostic reads which numeral fits your act.
When it is urgent
- A special requirement or statement of charges already proposes the penalty.
- There is an official assessment and the remedy clock is running.
- Someone offers to “accept and lower it” without reading the proof.
- The adjustment mixes a legal theory and accounting supports.
How we work
From the proposal to the number that fits.
First, whether the conduct exists. Then the rate. Then whether to contest or accept.
02
Which article 648 rate
100% is the general rule. 200%, 160%, 15%, 20%, or 50% replace it only for the facts the article lists. They are not mixed by instinct.
03
Reductions that exist
If, in answering the special requirement, its extension, or the statement of charges, the facts are accepted, the private return is corrected, and payment is made or agreed, article 709 reduces the penalty to one fourth as to what was accepted. Within the term to challenge the review assessment, article 713 reduces it to half of the penalty initially proposed, again only as to what was accepted. Article 640 may then apply for graduated treatment, except for omitted assets, nonexistent liabilities, insolvent suppliers, and abuse under article 869.
04
Defense without blind acceptance
If the adjustment is a reasonable difference of interpretation, or the proof exists, accepting only to cut the rate can close the dispute. If the act is already final in the administrative track, the path is the reconsideration remedy and, later, annulment when it is available.
Who answers
Ex-DIAN on the line of the case.
The penalty is argued in the statute and in the figure. Both crafts are required.
Director · Ex-DIAN tax attorney
Juan Santiago Rodríguez Prieto
Decides whether to contest the conduct, accept with a reduction, or prepare the remedy.
Accountant · Proof and refunds
Jeysson Pulido
Rebuilds the difference: income, cost, credit, and the effect on the balance.
Public accountants · Law 43 of 1990
LIGAL Auditores
Expertise and supports when the inaccuracy turns on the books.
Clear limits
What we do not do with inaccuracy.
We do not use one rate
100% does not cover omitted assets, fictitious suppliers, income-and-wealth returns, or the monotributo.
We do not promise it vanishes
Acceptance under 709 or 713 reduces the penalty. It does not erase the tax or force DIAN to drop what was not accepted.
We do not accept false facts
Cutting the penalty by signing an adjustment you can prove is false usually closes the defense.
The difference
Calculate as someone who will contest it.
The inaccuracy penalty is computed on the article 648 difference and reduced only at the moments the statute marks: one fourth when accepting in the answer to the special requirement or the statement of charges (article 709); half of the initial proposal when accepting within the term to challenge the review assessment (article 713). Article 640 graduation, when it applies, is computed afterward, on that result, and cannot go below the minimum penalty. Ligal joins ex-DIAN reading with accounting proof.
Already have an accountant? They stay. The difference is built 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 the penalty: conduct, rate, and whether to contest or accept. Use the form or open Diagnostic.
01
TodayRequest the diagnostic
Send the act that proposes the penalty, the return, and the notification date. Free.
02
48 business hoursMap of the penalty
Which fact they invoke, which rate fits, and what acceptance or remedy term remains.
03
After the mapProposal and plan
Scope, team, and fee. You decide whether to contest, accept, or split the two.
Frequently asked questions
Inaccuracy, without fine print
The general rule in article 648 of the Tax Statute is 100% of the difference between the balance payable or credit balance in the official assessment and the one the taxpayer declared. It does not apply to the higher advance payment created by changing the tax. Other facts use other rates: 200% for omitted assets or nonexistent liabilities; 160% for fictitious or insolvent suppliers or abuse under article 869; 15% of the inaccurate amounts on an income-and-wealth return, or 20% in those aggravated cases; 50% for the monotributo.
It applies when article 647 describes the conduct and that conduct produces a lower tax or balance payable, or a higher credit balance. It does not apply if the inaccurate figure does not produce that effect. It also does not apply when the lower tax or higher credit comes from a reasonable interpretation of the law and the declared facts and figures are complete and true.
Yes, at the moments the statute marks. Article 709 leaves it at one fourth of the penalty proposed by the administration, as to the facts accepted, if in answering the special requirement, its extension, or the statement of charges the return is corrected and the tax, withholdings, and reduced penalty are paid or covered by a payment agreement. Article 713 leaves it at half of the penalty initially proposed, as to what was accepted, if that is done within the term to challenge the review assessment. Article 640 may apply afterward based on compliance history, except for omitted assets, nonexistent liabilities, insolvent suppliers, and tax abuse. Acceptance first; graduation second. The result cannot fall below the minimum penalty.
No. The reduction requires accepting facts, correcting, and paying or agreeing payment. If the adjustment is debatable, acceptance closes that part. The diagnostic separates what can be proved from what is worth conceding.
If the reconsideration remedy is still in term, that is the administrative path. Within that same term, if the act is a review assessment, partial acceptance under article 713 can also be studied. Once the administrative track is exhausted, the dispute moves to the administrative court when the act can be sued.
Ligal has 5.0/5 on Google with 26 reviews: https://share.google/VVzMvULrOj8Mj52Au
Send the act and the return. Within 48 business hours you receive the map of conduct, rate, and deadline. Also at /diagnostico, on WhatsApp, or by booking the director.
Diagnostic
Tell us about the penalty. Then comes the map.
Free. Reply within 48 business hours. Attach the act that proposes the inaccuracy and the notification date.