MANUAL INSTRUCTIVO DEL CONTRIBUYENTE- SOLICITUD DEVOLUCION Y /O COMPENSACION DE SALDOS A FAVOR POR CONCEPTO DE RENTA.

Abstract

The not alone State takes charge collecting taxes but also when they find balances to favor the DIAN as Administrative Special Unit is in the obligation to return the above mentioned balances; the balances to favor are the result of the purification of the private liquidation that there does a contributor, person in charge, or customs user, in a tax or customs return, or the value determined in an official action. This situation carries that believes itself an obligation between the Contributor and State, therefore the administered one will have an account for charging to the Direction of Taxes and National Customs (DIAN) which it will be able to use by means of an already established procedure. The process of request of return and / or compensation of balances to favor must appear before the Direction of Taxes and National Customs where he has presented his income tax return, is a detailed process that implies the presentation of a series of obligatory requirements that the UAE demands to make proceeding the return of these balances to favor. It is for this motive the reason of this offer, a manual solicitor of balances guides for the contributor to favor, since in this process many contributors do not have the pertinent knowledge to request correctly a return of balances to favor which they are in the whole duty to request.