The taxpayers in Bogota have new tax calendar. The dates apply to around 3,296,000 natural and legal persons in the taxes Delaware predial, motor vehicles, Industry and Commerce (ICA) year reteica.

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in this 2023 the 10 percent discount for prompt payment is maintained in residential and non-residential property and in vehicles, as well as the possibility of deferring compliance in four installments in property.

According to the new tax calendar, the maturities will not be according to the last letter of the chip of the property in the predial; of the last digit of the license plate, in vehicles, and of the last number of the identification document, for ICA and Reteica. It returns, then, to the previous scheme, on a single date.

on this occasion Property and vehicle tax invoices will be physically sent to all taxpayers to the registered notification addresses and will also be received by email by those who are registered in the Virtual Office (they can be located on the website of the Ministry of Finance or they can be accessed in the Download and pay button, which will be enabled.

These changes are applied after a year in which the failures in the new platform of the Ministry of Finance, the errors in the data registration in the Virtual Office and the misinformation of the people led to the District changing twice. expiration dates.

property tax

According to the expiration dates in 2023 that the Ministry of Finance announced, taxpayers have until May 12 to declare and pay the property tax with a 10 percent discount and until July 14 without discount or penalties.

Those responsible for this tax may also choose to defer payment in four installments –known as the Alternative Payment System for Installments (SPAC)–. The values ​​will be the same and do not include interest or sanctions for those who do so.

However, it is very important to keep in mind that to benefit from the deferred payment in installments, the declaration must be submitted no later than May 26. This can only be done through the Virtual Office and if you are registered.

The maturities of this system will be as follows: first installment, on June 9; second, on August 4; third, on October 6, and fourth, on December 1, 2023.

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in vehicles

Regarding the vehicle tax, the 2023 tax calendar gives a maximum term to pay with the 10 percent discount for prompt payment until June 2.

And those who cannot do it on that date have the option until July 28, but without the benefit of the discount or penalties or interest. In this lien there is no installment payment.

ICA and Reteica

Taxpayers of the Industry and Commerce tax (ICA) belonging to the common regime and with bimonthly payment will have a single maximum term at each due date. For example, the first two-month payment will be on April 14, 2023, and the last, on February 16, 2024.

In the case of Reteica, the withholding agents will begin their bimonthly maturities as of March 17, 2023 and will end on January 19, 2024.

Regarding the other ICA taxpayers belonging to the common regime, whose tax in charge in 2022 does not exceed 391 UVT (Tax Value Unit), which is equivalent to 14,859,564 pesos, the Ministry of Finance indicates that they must present no later than 23 February 2024 a single annual declaration for the validity, by the virtual means provided by the entity. Do not forget that the value of the UVT last year was 38,004 pesos.

Regarding ICA taxpayers of the preferential regime (with net income equal to or greater than 1,933 UVT or 81,982,396 pesos) during the taxable year 2023, the term expires on January 27, 2023. Keep in mind that the value of the UVT for this new term is 42,412.

The 2023 tax calendar does not apply to the payment of taxes from previous periods. In these cases, taxpayers can request information in the information channels of the Ministry of Finance or in the Virtual Office.

The pending dates of 2022

Predial and Reteica taxpayers with pending obligations of 2022 do not suffer modifications in the expiration dates.

In the case of residential and non-residential property that took advantage of the deferred payment, the fourth installment is due on January 20, 2023.

For Reteica corresponding to the sixth two-month period of 2022 and the ICA preferential regime, the maximum term is January 27, 2023.

(Now you have to register to pay predial and vehicles in Bogotá)

Bogota Publisher
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