01
Chronological reconstruction and due-form audit
We verify filing dates, legal standing, tacit admission under Article 726 E.T., and exact counting of the twelve statutory months under Article 732 E.T., ruling out any formal defects.
Reconsideration Remedy · Article 734 Tax Statute
Positive administrative silence before DIAN:
one year to resolve the appeal with the reference tax-law firm in Colombia.
If DIAN fails to decide and notify a reconsideration appeal within one year of its proper filing, the appeal is legally deemed decided in favor of the taxpayer (Art. 734 Tax Statute). Ligal audits statutory deadlines, formalizes notarial protocolization, and asserts it against coercive collection.
5.0 / 5 · 35 reviewsFormer DIANArt. 734 E.T. (1 Year)Deemed Favorable Decision
Also via WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. Free diagnostic within 48 business hours.
Legal Framework of Positive Tax Silence
Positive administrative silence in Colombian tax law: one-year statutory term, due form, and binding legal effects.
In Colombian tax procedure, the reconsideration appeal (recurso de reconsideración) lies against official tax assessments, penalty resolutions, and other definitive administrative acts, and must be lodged within two (2) months following notice under Article 720 of the Tax Statute (Estatuto Tributario - E.T.). Once the formal requirements of Article 722 E.T. are satisfied (reasoned pleading, timeliness, and legal standing; noting that informal representation can only be exercised by licensed lawyers and requires ratification within 2 months), the appeal is formally docketed. If DIAN does not issue an inadmissibility order within fifteen (15) business days following filing, the appeal is deemed admitted by operation of law under Article 726 E.T. From its filing in due form, the tax administration has a peremptory term of one (1) year to decide reconsideration or reposición appeals (Article 732 E.T., an identical rule governing provisional assessments under paragraph 1 of Article 764-6 E.T.). Article 733 E.T. provides for the suspension of the term: during a tax inspection requested by the taxpayer, or for up to three (3) months if conducted ex officio.
When the one-year statutory period expires without DIAN resolving and legally serving the decision upon the taxpayer, Article 734 of the Tax Statute applies: 'the appeal shall be deemed decided in favor of the appellant', and the Administration must declare it ex officio or upon party request (its second paragraph having been declared unconstitutional). Unlike the general administrative default of Article 86 of Law 1437 of 2011 (CPACA) —which establishes negative silence after two months for general remedies—, tax reconsiderations are governed by the special positive rule authorized by Article 84 CPACA. To invoke this deemed favorable decision, Article 85 CPACA provides for notarial protocolization via public deed of the appeal filing receipt accompanied by a sworn affidavit stating that no decision was served within the legal deadline. Pursuant to Article 87(5) CPACA, the deemed act becomes final on the day following notarial protocolization. However, invoking positive silence is never automatic: it requires rigorous scrutiny of procedural timelines, initial due form, legitimate suspensions, and actual service dates.
Key Legal Rules of Article 734 E.T.
- Statutory deadline: one (1) calendar year to resolve and serve the decision (Art. 732 E.T.).
- Tacit admission: operates if no inadmissibility order is issued within 15 business days (Art. 726 E.T.).
- Substantive effect: the appeal is legally deemed decided in favor of the appellant (Art. 734 E.T.).
- Statutory suspensions: tax inspections (requested or up to 3 months ex officio, Art. 733 E.T.).
- Notarial protocolization: public deed with filing receipt and sworn affidavit (Art. 85 CPACA).
- Finality: legal finality from the day following notarial deed execution (Art. 87(5) CPACA).
Timeline Audit & Procedural Defense
Rigorous deadline audit, notarial protocolization, and defense before DIAN.
Ligal conducts an in-depth audit of the administrative record, verifies the absence of valid suspensions interrupting the statutory year, executes the notarial deed of protocolization, and asserts it against DIAN collection actions.
02
Verification of tax inspection suspensions
We audit official inspection orders under Article 733 E.T. to determine whether genuine suspensions occurred, their lawful duration, and whether DIAN's belated decision was served out of time.
03
Notarial protocolization and formal petition to DIAN
We draft the public deed of protocolization with sworn affidavit under Article 85 CPACA and file the formal petition for declaration under Article 734 E.T. before DIAN.
04
Coercive collection defense and judicial litigation
We raise positive administrative silence against payment orders and asset freezes, and litigate nullity and reinstatement actions before administrative courts if DIAN disputes the deemed decision.
Who Handles Your Case
Tax attorneys and certified accountants in procedural defense and tax litigation.
Successfully asserting positive administrative silence requires combining high-level administrative litigation skills with meticulous documentary auditing of the case docket.
Director · Tax Attorney, Former DIAN
Juan Santiago Rodríguez Prieto
Leads procedural strategy and administrative finality analysis: validates service of process, drafts declaration petitions under Art. 734 E.T., executes protocolizations, and litigates before DIAN and courts.
Accountant · Tax Quantification and Assessment
Jeysson Pulido
Audits tax statements and disputed amounts within the appeal, verifying that no enforceable balances remain on DIAN's electronic tax portal once favorable deemed finality is achieved.
Certified Public Accountants · Law 43 of 1990
LIGAL Auditores
Provides technical certifications on filing dates, accounting compliance, and evidentiary sufficiency, ensuring full compliance with the statutory prerequisites of Article 722 E.T.
Professional Standards
What we do not do when processing positive administrative silence.
We do not promise automatic outcomes without auditing suspensions
The one-year period may be lawfully suspended by tax inspections (Art. 733 E.T.) or impaired by improper initial filing. We audit every docket minute and service certificate before asserting the claim.
We do not leave positive silence unperfected before the authorities
We never leave taxpayers exposed to coercive collection. We file formal petitions under Article 734 E.T. and execute the required public deed of protocolization under Article 85 CPACA.
We do not ignore collection proceedings against the appealed act
If DIAN's collections division issues a payment order on the underlying assessment, we intervene immediately to assert the finality of the deemed decision and request the lifting of precautionary measures.
Tax Defense & Litigation
Positive administrative silence: legal certainty against DIAN institutional inaction.
In tax reconsideration appeals (Article 720 of the Tax Statute), the law imposes on the tax administration the mandatory duty to decide and notify its ruling within one (1) year from proper filing (Article 732 of the Tax Statute). When DIAN exceeds that statutory term without legally serving its decision, positive administrative silence operates under Article 734 of the Tax Statute and Articles 84 and 85 of CPACA, deeming the appeal decided in favor of the taxpayer. Juan Santiago Rodríguez Prieto, former DIAN tax attorney, leads legal defense alongside accountant Jeysson Pulido and LIGAL Auditores (CPAs, Law 43 of 1990) to reconstruct procedural chronology, verify the absence of valid suspensions under Article 733 E.T., execute notarial protocolization, and demand DIAN's official declaration. The firm handles real-world tax audit, coercive collection, and litigation cases: in a verified Google review, client Julian Rodriguez notes that, through legal representation before DIAN, "logramos el archivo de un litigio tributario que teníamos en contra de mi empresa" (we achieved the closure of a tax litigation proceeding against my company).
Please note: tax positive administrative silence requires validating proper appeal filing, accurate computation of suspensions, and effective notice of the decision within the statutory year.
Director
Juan Santiago Rodríguez Prieto
Tax Attorney · Former DIAN
- Calle 99 7A-51, Oficina 206, Bogotá
- +57 319 272 9164
- Free diagnostic within 48 business hours
- 5.0 / 5 on Google · 35 reviews
Related Legal Remedies
Complementary resources in tax controversy and defense.
How It Works
Positive administrative silence diagnostic. Free. Response within 48 business hours.
We review your filed appeal, filing receipts, inspection orders, and service records within 48 business hours. Use the form or open Diagnostic.
01
TodayReceipt of filed appeal and challenged act
We review the filed reconsideration appeal, proof of submission, and the underlying administrative decision.
02
24 hoursAudit of statutory terms, tacit admission, and suspensions
We verify tacit admission under Art. 726 E.T., inspect potential suspensions under Art. 733 E.T., and calculate the 1-year deadline.
03
48 hoursNotarial protocolization or formal petition to DIAN
We draft the notarial public deed under Article 85 CPACA and file the formal declaration petition under Article 734 E.T.
Frequently Asked Questions
Key Questions on DIAN Positive Administrative Silence
It is a special statutory mechanism under Article 734 of the Colombian Tax Statute and Article 84 CPACA. If DIAN fails to decide a reconsideration or reposición appeal within one (1) year from its proper filing (Article 732 Tax Statute), the appeal is deemed decided in favor of the taxpayer, and the Administration must formally declare it ex officio or upon party request.
Under Article 732 of the Tax Statute, the one-year period runs from the date the appeal is filed in due form. Pursuant to Article 726 of the Tax Statute, if DIAN does not issue an inadmissibility order within fifteen (15) business days following filing, the appeal is deemed legally admitted.
Article 733 of the Tax Statute provides for the suspension of the term to decide the appeal: during a tax inspection requested by the taxpayer, or for up to three (3) months if conducted ex officio by DIAN.
Pursuant to Article 85 of Law 1437 of 2011 (CPACA), the taxpayer executes a public deed before a notary public containing the appeal filing receipt and a sworn statement affirming that no decision was served within the legal deadline. This deed has the full effect of a favorable decision and becomes final on the following day (Article 87(5) CPACA).
Yes. Paragraph 1 of Article 764-6 of the Tax Statute provides that DIAN also has one (1) year to decide reconsideration appeals against provisional assessments, running from proper filing, affording the exact same legal protection.
If DIAN serves a payment order on the appealed act, the taxpayer must file exceptions within 15 business days, attaching the notarial deed of protocolization or asserting loss of enforceability and the deemed favorable ruling, demanding closure and requesting the lifting of precautionary measures. If DIAN denies the claim, a nullity action before courts is appropriate.
Ligal is Colombia's reference tax-law firm, handling administrative defense and judicial litigation from end to end. Directed by Juan Santiago Rodríguez Prieto, former DIAN tax attorney, alongside accountant Jeysson Pulido and LIGAL Auditores (Law 43 of 1990), we audit procedural deadlines, verify the absence of suspensions, execute notarial deeds, and assert the deemed decision against coercive collection. Our work is backed by a 5.0 / 5 Google rating with 35 reviews: https://share.google/VVzMvULrOj8Mj52Au. In a verified review, client Julian Rodriguez notes that through legal representation before DIAN, "logramos el archivo de un litigio tributario que teníamos en contra de mi empresa" (we achieved the closure of a tax litigation proceeding against my company).
Confidential Diagnostic
Positive administrative silence before DIAN. Response within 48 hours.
Free. Attach your filed reconsideration appeal, admission receipt, or tax inspection docket. We evaluate statutory deadlines and suspension events within 48 business hours.