As revealed by the Department of National Taxes and Customs (DIAN), the accumulated gross collection of taxes administered by this entity in the year 2017 reached the figure of $ 136.5 billion COP, a value that represents a growth of 7.6% compared to 2016, in which the collection was $ 126.8 billion COP.
The gross collection of taxes associated with domestic economic activity reached the figure of $ 115.1 billion COP, showing a growth of 7.4% compared to 2016, which was $ 107.2 billion COP. For its part, taxes associated with foreign trade (tariff and VAT), went from $ 19.6 billion COP to $ 21.4 billion COP, increasing 9.3%.
The largest contribution to the variation of the total collection of the DIAN in 2017 corresponds to the collection of the Value Added Tax (VAT), which went from $ 25.7 billion COP in 2016 to $ 31.9 billion COP in 2017; it grew 24.0% and explains 4.9 percentage points of total collection growth. Three (3) factors explain the performance of VAT: the first of them, the increase in the general rate that went from 16% to 19%; the second, the results of the management of the DIAN, which since the beginning of the year advanced collection and tax control campaigns and, thirdly, the effects induced by the criminal offense established in Law 1819 of 2016 for the conduct of charge VAT.
Another of the taxes that contributed significantly to the collection behavior of 2017 was the Income and Complementary Tax that increased by 39.8% going from $ 10.9 billion COP in 2016 to $ 15.2 billion COP in 2017, and a contribution to the variation total of 3.4%.
This growth is mainly explained by the settlement and payment of the advance of the surtax to income tax and complementary, created by transitory paragraph 2 of Article 100 of Law 1819 of 2016, and which corresponds to 6% of the taxable net income, over 800 million COP.
On the other hand, it highlights the collection by Retention in the Source to title Income, VAT and Stamp that increased 25.4%, going from a collection of $ 37.7 billion COP in the period in 2016 to $ 47.3 billion COP in 2017.
In December, the gross collection of taxes administered by the Directorate of National Taxes and Customs -DIAN, was $ 7.8 billion COP, which represents a nominal growth of 5.8% compared to the same month of 2016 in which the sum was reached of $ 7.4 billion COP. The collection of taxes corresponding to domestic economic activity grew by 6.6%, going from $ 5.4 billion in December 2016 to $ 5.8 billion COP in the same period of 2017, while the remaining $ 2.0 billion COP are associated to the collection of external taxes in foreign trade operations, with an increase of 3.6%.
The largest contribution to the variation of the month of December was in charge of the withholding tax at the source of income, VAT and stamp with 3.7%, going from a collection in 2016 of $ 3.4 billion COP to $ 4.3 billion COP in 2017 registering a nominal variation of 26.2%. The collection by management of the DIAN in the year 2017 was close to $ 9.4 billion COP, an unprecedented amount, equivalent to 6.9% of the total collection. Of these, $ 7.9 billion COP for portfolio recovery; extensive control and enforcement actions; tax benefits of inefficiency, change of VAT periodicity and termination and conciliation by mutual agreement; as well as collection by merchandise value adjustment. And the remaining $ 1.5 billion COP, for the concept of tax normalization.
This result is the result of the execution of the Collection and Control Plans for evasion and contraband, as well as the twelve (12) Integral Control and Service Days, "Day with the DIAN I fulfill the country" made the third week of each month, which involved the realization of more than 6.4 million COP shares; among which are:
Attention of 4,589,724 people through the different channels, with average waiting and attention times of 25 minutes, distributed as follows: 2.7 million in the 62 points of contact; 1.1 million COP calls answered by the Call Center of the DIAN; more than 628 interactions via chat; about 71 thousand petitions, complaints and claims; almost 90 thousand interactions through social networks; 3,300 people served in the tax offices (Accounting and Fiscal Support Centers NAF).
In addition, the entity made about 1.3 million calls from the National Collection Center to defaulters of taxes administered by the DIAN; around 900 thousand SMS text messages to cell phones; more than 160,000 citations to collection divisions in the DIAN's 34 branches, seventy thousand visits to defaulters, nearly 36,000 seizure measures, 49,750 applications for legal deposit titles, 896 auction procedures and 16,794 audits of audits in development of its different programs.
The DIAN carried out 9,201 actions of perceptive control of Income Tax for Equity CREE, 13 registers to taxpayers, 1,207 analysis of information of Natural Persons and Legally responsible taxpayers, among them intermediaries, shareholders and / or beneficiaries of offshore companies; 400 investigations to Legal and Natural Persons by connection with companies in territories of low taxation; 14 criminal complaints before the Attorney General's Office and 14 companies for alleged re-invoicing operations.
For his part, the Minister of Finance, Mauricio Cárdenas Santamaría, highlighted the positive results of the standardization tax, in which 10,011 taxpayers normalized this year assets and liabilities of $ 14 billion COP, paying a tax of $ 1.8 billion COP "that is transparency, legality and trust ".
