{"id":1192,"date":"2026-05-11T16:21:42","date_gmt":"2026-05-11T21:21:42","guid":{"rendered":"https:\/\/www.reyesaa.com\/?p=1192"},"modified":"2026-05-11T16:21:42","modified_gmt":"2026-05-11T21:21:42","slug":"de-la-obligacion-de-contar-con-documentos-idoneos-que-respalden-los-pasivos-fiscales","status":"publish","type":"post","link":"https:\/\/www.reyesaa.com\/en\/de-la-obligacion-de-contar-con-documentos-idoneos-que-respalden-los-pasivos-fiscales\/","title":{"rendered":"ON THE OBLIGATION TO HAVE SUITABLE DOCUMENTS SUPPORTING TAX LIABILITIES"},"content":{"rendered":"<p><strong>Published on May 11, 2026<\/strong><\/p>\n<p>The Council of State, in Judgment No. 54001-23-33-000-2015-00359-01(23938), authored by Acting Justice Julio Roberto Piza Rodr\u00edguez, has stated that taxpayers required to keep accounting records must have suitable documents that comply with the formal requirements applicable to accounting matters, and that internal accounting documents alone are not sufficient. Such liabilities must be supported by documents possessing the necessary characteristics to substantiate the obligation, in accordance with Articles 283 and 770 of the Colombian Tax Code.<\/p>\n<p>The same Court has indicated that external documents are those that justify accounting records, since they constitute the basic support for transactions carried out with third parties and that, pursuant to Article 774 of the Colombian Tax Code, external supporting documents are a requirement for accounting records to constitute evidence. It is further stated that these supporting documents must reflect the nature of the liability, its validity, and its existence at the end of the taxable period.<\/p>\n<p>Nevertheless, under the interpretation of Article 771 of the same Tax Code, the Council of State affirms that both taxpayers required to keep accounting records and those not required to do so, who do not possess the principal evidence supporting the liabilities, may prove their existence through supplementary evidence consisting of proof that <em>\u201cthe respective amounts and their yields were timely reported by the beneficiary.\u201d<\/em><\/p>\n<p>In any case, it was clarified that the foregoing does not prevent the DIAN from exercising its legal powers to verify the existence and authenticity of the liabilities, nor does it limit the State\u2019s authority to conduct verification procedures.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>This bulletin is for informational purposes only and does not constitute legal advice. For specific cases, we recommend obtaining tailored legal counsel before making decisions based on the information provided herein. In compliance with personal data protection regulations, REYES ABOGADOS ASOCIADOS S.A. invites you to contact us if you do not wish to continue receiving our legal updates.<\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Publicado el 11 de Mayo, 2026 El Consejo de Estado ha se\u00f1alado en la sentencia N\u00b054001-23-33-000-2015-00359-01(23938), con ponencia del H.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1192","post","type-post","status-publish","format-standard","hentry","category-boletin-legal"],"_links":{"self":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/1192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/comments?post=1192"}],"version-history":[{"count":1,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/1192\/revisions"}],"predecessor-version":[{"id":1193,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/1192\/revisions\/1193"}],"wp:attachment":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/media?parent=1192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/categories?post=1192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/tags?post=1192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}