I Offer defensa procesos sancionatorios DIAN Advisory Services

Oct 16, 2025 | Contratacion Estatal, Leyes, Liquidaciones, Portales de Contratación Estatal, Procesos Sancionatorios

Surprising fact: nearly one in four enforcement reviews in Colombia lead to a formal sanction or assessment that can affect public contracting eligibility.

I advise companies and bidders on how to face tax and administrative scrutiny without losing access to public tenders. I merge tax-defense strategy with public procurement compliance so you can protect eligibility and avoid disqualifications.

I guide you through the three core procedures: review and assessment, sanction resolution, and administrative collection. I explain when acceptance can reduce a sanción, when a pliego de cargos is mandatory, and how to time a recurso de reconsideración or per saltum appeal.

From first notificación to final decision, I set a response calendar, assess exposure, and coordinate with your accounting and legal teams. My aim is a clear, stepwise plan that preserves your contracting capacity while defending your derecho to due process.

Key Takeaways

  • I protect your right to bid by aligning tax strategy with procurement rules.
  • I map timelines: reconsideration (2 months), internal decision (1 year), per saltum (4 months).
  • I identify when acceptance reduces a sanción and when to contest resolutions.
  • I establish a response calendar to avoid missed terms and preserve remedies.
  • I coordinate evidence and documentation to meet administración formalities.

What I mean by defensa procesos sancionatorios DIAN and who I help in Colombia

I support companies and bidders in Colombia to handle tax sanction matters while protecting their ability to win public contracts. I manage the full administrative proceso in materia tributaria: from reading a requerimiento to building the evidentiary record and seeking relief in the courts when needed.

I work with personas jurídicas, consortia, CFOs, tax managers, legal heads, and procurement leaders. My advice balances tax cumplimiento with the procurement régimen so your habilitation and awards are not jeopardized.

I structure responses anchored to the applicable artículo of the Estatuto Tributario. Reconsideration is available within two months and must be resolved within one year, or positive administrative silence applies.

Pliego de cargos is a prerequisite for sanction resolutions and the administration has six months from the response deadline to issue that resolution. I map exposure by año gravable, prioritize corrective filings, prepare data-room interviews, and implement a compliance playbook that triggers rapid, documented action.

  • Reduce or neutralize sanciones when facts and law permit.
  • Align tax defense with contracting timelines and internal controls.
  • Train teams to meet administrative expectations and preserve derecho to bid.

Search intent and how this How-To Guide will help you act today

I give Colombian organizations a clear action plan to respond when a tax notice threatens their public contracting status.

This guide turns legal rules into tasks your accounting, legal, and procurement teams can execute in 24–48 hours. You will find step-by-step checks to validate notification, compute términos, and set a response calendar that preserves every derecho and recurso available in the proceso.

Key legal triggers are explained plainly: if a reconsideration is not decided within one year, positive administrative silence can produce a favorable decisión. Where permitted, per saltum under Article 720 ET is an option after answering the special requirement in a determination.

  • I prioritize your respuesta to meet statutory términos and avoid losing remedies.
  • I show how to seek positive administrative silence and when per saltum is strategic.
  • I map collaboration steps so cumplimiento with procurement authorities continues while you contest a sanción.
  • I flag collection risk via cobro coactivo if defenses are not used and provide a quick triage to accept partially or contest fully.

Use this guide to move from uncertainty to a concrete plan that protects your right to bid and secures a defensible path through the administrative calendar.

Understanding DIAN’s sanctioning pathway: from requerimiento to sanción

I chart each formal step—from information requests to executive collection—so teams react on time. This overview shows the three main procedimiento buckets and the tactical choices at each stage.

Key procedures: tributary determination, sanctioning, and coactivo collection

The proceso starts with a requerimiento, ordinary or special. If DIAN finds discrepancies, it may issue a liquidación oficial tied to returns or open a pliego de cargos for independent sancións.

Liquidaciones oficiales vs. resoluciones sanción

Liquidaciones oficiales include penalties linked to tax returns. Resoluciones sanción address separate infractions and always require a prior pliego de cargos.

Typical triggers and practical effects for contractors

  • Triggers: requerimiento ordinario, omitted responses, or errors by año gravable.
  • Timelines: two months to reconsideration, one year for decision, six months to resolve after pliego de cargos.
  • Acceptance (total or partial) can reduce sancións, but I weigh this against later recurso and judicial options.

Practical note: knowing where you are in the proceso helps align internal sign-offs and keep procurement eligibility intact.

Legal backbone you must know before responding

A detailed, high-resolution image of the "Constitución Política" document, presented in a clean, professional manner. The document should be displayed in the foreground, with a soft, warm lighting illuminating the text and textures. The background should feature a subtle, elegant pattern or texture that complements the legal theme, such as a faint grid or a minimalist geometric design. The overall composition should convey a sense of authority, stability, and the foundational importance of the Constitution in the legal system.

Before you answer a notice, you must anchor your reply in constitutional guarantees and administrative law. I start by checking whether the Constitución Política protections apply to your case.

Due process under the Constitución Política and administrative law

The Constitución Política secures the derecho debido proceso: access to the file, a hearing, and a reasoned decision. I test each acto administrativo against those requirements.

Estatuto Tributario essentials: artículo 565, 568, 651, and 720

I review relevant artículo rules: notification methods (565), web publication and public access (568), typical infractions (651), and per saltum routes (720). These normas determine remedy options and timing.

Acts and validity: acto administrativo, notificación, and silence rules

Validity depends on proper notificación. If the acto administrativo lacks lawful notice, its validez can be challenged and your position strengthened.

Timelines that define strategy: months, years, and positive administrative silence

Timeframes shape choices. Reconsideration must be decided within one year; positive administrative silence can work for you. I convert ley and normas into a tactical calendar so you preserve every recurso and protect contracting obligations with the administración.

How to verify the notificación and preserve your due process rights

I verify every delivery record and publication to protect your right to respond. A focused notificación audit can stop an invalid acto from becoming a final decisión that harms your contracting status.

Postal delivery, return, and the two-attempt debate

I start by checking postal guides, courier slips, and return reasons. If only one attempt is recorded, that fact can strengthen a claim that the notificación was defective.

Artículo 568 ET: web publication and lugar de acceso al público

Under artículo 568, when mail is returned the administración must publish on its website and in a publicly accessible lugar. Missing either step can affect the validez of the acto.

What to do if notification failed or is incomplete

If I find defects, I request certified copies of the expediente immediately and preserve medios of proof: screenshots, publication dates, and office logs.

  • I quantify prejudice from defective notificación, such as missed opportunity to reply.
  • I use the two-attempt debate to argue for annulment or reduction of penalties.
  • I set an internal alert system so contractors monitor comunicaciones daily across channels.
Audit StepWhat I VerifyEvidence to CollectPossible Outcome
Postal trailAddresses, delivery attempts, return reasonsPostal guide, courier receipt, return memoGrounds to challenge notificación
Publication ruleWebsite posting + lugar de acceso al públicoWeb screenshots, physical posting logInvalidate acto for lack of dual publication
Procedural harmLost chance to correct or respondTimeline analysis, response windows missedAnnulment or negotiation leverage

Practical note: I treat notification audits as standard for contractors. Detecting a flawed notificación early can preserve your derecho and avoid unfair sanction exposure while protecting procurement eligibility.

Step-by-step: my method to respond to a pliego de cargos

A formal document titled "pliego de cargos" lying on a wooden desk, illuminated by a soft, warm light coming from a nearby window. The document's pages are crisp and neatly organized, conveying a sense of importance and attention to detail. In the background, a bookshelf filled with legal volumes and a framed certificate or diploma hang on the wall, establishing a professional, administrative setting. The overall mood is one of thoughtful contemplation and a focus on addressing the charges or allegations presented in the document.

I respond to a pliego de cargos with a fast, checklist-driven method that protects contracting status and limits exposure. First, I define scope and assign owners so accounting and tax teams know what to produce.

Immediate evidence gathering and scope of requested information

I break each data request into verifiable items and reconcile exógena with ledgers. I collect source trails, certifications, and indexed files so the administración can trace every figure.

Drafting a precise, documented respuesta within statutory términos

I structure the respuesta by artículo invoked and alleged omission. Each claim gets a short legal note, a numerical reconciliation, and an attached source index to meet términos and make review efficient.

Mitigating exposure: partial acceptance, subsanación, and value impacts

I evaluate whether partial acceptance or subsanación reduces the likely sanción while preserving a later recurso. I quantify value impact per item and present corrected calculations that narrow disputed amounts.

  • Scope definition: map requests to accounting records.
  • Timely respuesta: file within términos and keep proof of delivery.
  • Strategic mitigation: accept only when it lowers exposure and keeps remedies intact.

Recurso de reconsideración: when, how, and what to argue

When a sanction notice arrives, I craft a focused administrative appeal that protects your contracting status while contesting liability. The recurso de reconsideración must be filed within two months of notification to preserve all remedies and procurement rights.

Timing, burden, and independence

I file the recurso within the two-month términos and meet form and content rules. I stress hierarchical independence and request assignment to an equivalent official so the appeal gets an impartial revisión.

Building a strong record

I test tipificación under artículo 651 and attach precise pruebas: ledgers, exógena references, and corrective actions. Where the administración already held the data, I argue lack of daño to reduce or nullify the sanción.

Decision window and outcome strategy

I structure the file to obtain a reasoned decisión or to trigger silencio administrativo positivo if the administration misses the one-year term. I also prepare annexes and summaries that support judicial review and protect your derecho to contract during the appeal.

  • I ensure the recurso reconsideración is timely and complete.
  • I challenge ambiguous tipificación and document proportionality.
  • I manage communications to avoid procurement disruption while the recurso proceeds.

Going per saltum to the administrative courts under Article 720 ET

A high-contrast, architectural illustration depicting the intricate details of "Artículo 720" of the Colombian tax code. Set against a muted, textured backdrop, the focal point is a meticulously rendered legal document, its pages unfurling to reveal the precise wording and structure of this specific regulation. Soft, directional lighting casts dramatic shadows, emphasizing the gravitas and authority of the subject matter. The composition is balanced and symmetrical, conveying a sense of order and formality befitting the legal context. The overall mood is one of scholarly contemplation, inviting the viewer to engage with the complexities of Colombian administrative law.

When immediate judicial remedy is needed, I assess whether a per saltum path will stop administrative delay and protect your contracts. Article 720 ET lets you skip reconsideration and file a nulidad y restablecimiento del derecho suit directly. This option is available within a strict four-month presentación window after the official assessment.

Prerequisites: answering the special requerimiento

I confirm one key prerequisite: your respuesta to the special requerimiento in the revisión or determinación proceso was timely and complete. Without that answer, per saltum is not available.

Filing nulidad y restablecimiento within four months

I compute the four-month plazo from the notification date and prepare litigation to meet court standards. I frame claims to annul the assessment and restore your derecho. Claims can seek reduction or elimination of the sanción and challenge procedural flaws that affect validity.

  • I weigh the vía per saltum versus the recurso path based on timing, odds, and procurement needs.
  • I coordinate accounting reports by año to support factual bases and calculations.
  • I plan protective measures to prevent enforcement that could affect operations during litigation.
RouteWhen to useTimeframeExpected result
Per saltum (Article 720)Urgent judicial relief; special requerimiento answeredPresentation within 4 monthsNullity + restore derecho; faster decisión
Recurso de reconsideraciónWhen administrative reconsideration may fix errorsTwo-month filing; up to one year for decisionAdministrative remedy; avoids court costs
Protective measuresPrevent enforcement during litigationFiled with court during caseSuspends collection; safeguards contracts

Practical note: I maintain a full documentary trail from day one. That includes delivery proofs, expert reports, and reconciliations. For help assessing a per saltum strategy, consult my team of administrative law specialists.

Revocatoria directa: extraordinary route to correct an acto administrativo

When formal appeals are closed or impractical, I evaluate whether the administration can revoke the acto internally. This route is an extraordinary but useful option for taxpayers and contractors in Colombia.

Revocatoria directa applies only when prior remedies were not used and the request is filed within two years from the finality of the acto administrativo. The national tax authority or its delegate must decide within one year. If the authority misses that term, positive administrative silence may produce a favorable decisión.

When it fits tax matters and the grounds I argue

I use revocatoria directa selectively. Typical grounds include contravention of the Constitución or ley, inconsistency with public interest, or unjustified harm from a sanción.

How I prepare a strong petition

  • I assess the posibilidad of revocation when reconsideration was not used and internal correction remains feasible.
  • I argue constitutional and artículo-based claims with targeted jurisprudence and citations.
  • I quantify unjustified harm and show public interest reasons to revoke or modify the sanción.
  • I file inside the two-year window and monitor the one-year decision deadline for SAP.
RequirementDeadlineGroundsTypical result
Filing window2 years from finalityProcedural or legal errorInternal correction or modification
Decision term1 yearConstitution, artículo, public interestDecision or positive administrative silence
ConstraintsOnly if no prior remedies usedUnjustified harm or incompatibilityQuicker relief than judicial routes

Practical note: I propose corrective language the administración can adopt to close the case cleanly. I also prepare litigation backup if revocation is denied or not decided in time. This preserves your derecho while protecting contracting interests.

Case law that can change outcomes: notificación and debido proceso

A formal notification document, with a seal or stamp, resting on a mahogany desk. The lighting is soft and warm, creating a sense of authority and professionalism. The background is blurred, with hints of a law library or office setting, suggesting the legal context. The notification appears crisp and well-defined, commanding attention. The overall atmosphere conveys the gravity and importance of the legal process, setting the stage for a discussion of "notificación and debido proceso".

I rely on precedent to turn procedural errors into decisive relief. Courts in Colombia pay close attention to how notice reaches a party and whether the derecho debido proceso was preserved.

Consejo de Estado standard on invalid notice

The Consejo de Estado (Rad. 28627) annulled resolutions when mail was returned and the administration only posted on its website. That omission violated artículo 568 ET because no posting occurred in a public-access lugar.

That ruling shows courts will void sanciones and a later resolución if the acto lacks lawful notice.

Corte Constitucional and tutela as an exceptional tool

The Corte Constitucional (T-564507) confirmed tutela can protect debido proceso when ordinary remedies are ineffective or too slow. The court criticized arbitrary rejections that cut defense rights.

I use these criteria when delay or irreparable harm threatens contracting capacity. Tutela is not routine, but it can halt enforcement fast.

  • I invoke Consejo de Estado’s rule: missing publication in a public-access lugar after returned mail breaks artículo 568 ET.
  • I stress concrete prejudice to align arguments with derecho debido proceso.
  • I separate exógena filings from requerimiento responses to avoid mischaracterization under artículo 651.
  • I document every interaction with the administración to build a robust record that courts respect.
PrecedentKey holdingPractical effect
Consejo de Estado (Rad. 28627)Website-only posting after returned mail violates artículo 568Annulment of notice-based sanciones and associated resolución
Corte Constitucional (T-564507)Tutela can protect due process when ordinary routes failRapid suspension of enforcement; protection of contracting rights
Article 651 scrutinyImproper typification weakens administrative claimsSupports annulment or reduction of penalties

Practical note: I translate these holdings into litigation and negotiation tactics that limit procurement risk. Precedent-driven defenses can change outcomes, even late in the procedure.

Evidence strategy: aligning exógena, contable, and requested data

I build an evidence pack that meets both tax review standards and public procurement audits. My goal is a clear presentación that links reported figures to source documents and legal captions.

Avoid overlap between exógena and response files

I reconcile exógena filings with ledgers to prepare a focused respuesta. That prevents duplication and shows the administración what was already on record.

Document traceability: medios, fechas, and validity

  • Trace elements: timestamped files, registry numbers, and delivery proofs reinforce validez.
  • Normas and format: I format submissions to meet applicable normas and technical rules to avoid rejection.
  • Legal framing: I tag each item to the applicable artículo and allegation so reviewers see the logic fast.
  • Rights protection: documenting custodianship and fechas preserves your derecho to contest any sanción.
Evidence typeTrace elementTypical proof
Exógena crosswalkFile referenceTax return extract, registry ID
Accounting ledgerTimestamp + custodianSigned ledger export, audit trail
Delivery recordRegistry numberCourier receipt, web upload log

Result: a coherent file that reduces the risk of an unjust sanción and speeds resolution while showing full cumplimiento with the relevant proceso.

Risk management: from sanction to cobro coactivo

I identify the exact moment an acto becomes final and then protect cash flow through negotiation or timely appeals. Early action prevents an administrative act from turning into a título ejecutivo that enables forced collection.

When a título ejecutivo becomes enforceable

I monitor formal deadlines and the applicable artículo and ley that convert a resolution into an enforceable title. When reconsideration or revocation windows close, the administración may start cobro coactivo.

I quantify embargo risk by estimating the sanción, accrued interest, and potential afectation to bank accounts or guarantees.

Preventive actions before coactivo begins

I engage early with the administración to negotiate payment plans or propose corrections while preserving argumentos and recursos.

  • I review the procedimiento for defects that can halt enforcement.
  • I map internal controls to avoid missed terms and protect contract delivery.
  • I prepare defense packs ready for administrative or judicial venues.
RiskWhat I monitorQuick action
Finality of actoDecision date, filing windowsFile recurso or revocation petition
Enforcement startTitle registration, embargo noticesNegotiate payment terms; request suspension
Contract impactGuarantees, account blocksCoordinate with contracting entity; propose alternatives

Practical note: Effective risk management keeps operations stable while the defense proceeds and reduces the real cash value at stake.

Compliance by design: processes to prevent future sanciones

I implement practical checks that keep RUT data accurate and communications traceable. Preventive controls reduce surprises and protect your ability to bid for state contracts.

I set up a compliance playbook that assigns roles, deadlines, and escalation paths for each proceso stage. This playbook maps RUT hygiene, multi-channel monitoring, and agreement protocols for internal sign-offs.

RUT hygiene, monitoring channels, and response playbooks

RUT accuracy avoids misdirected notices. I verify addresses and require dual checks for electronic and physical mail to meet Article 568’s dual publication expectations.

Internal controls to ensure timely, correct, and complete information

  • Standard templates: responses aligned with normas and format rules.
  • Reconciliations: cross-check exógena and requested schedules to prevent sanciones.
  • Audit trails: logged actions to protect derecho and show oversight to the administración.
  • Training & drills: test response times and sign-off acuerdos to keep teams ready.
ControlPurposeOutcome
RUT verificationCorrect addresses and contact pointsFewer missed notices
Multi-channel alertsMonitor email, web, postal deliveryFaster detection of publications at lugar
Sign-off acuerdoInternal approval before filingConsistent cumplimiento with régimen

Result: a predictable framework that lowers risk, reduces cost, and improves outcomes when notices arrive.

State contracting and sanctioning processes: where my advisory adds value

I combine legal, tax, and contract work so a notice does not derail your public procurement plans. My aim is to keep your ability to bid while resolving tax and administrative exposure.

Advising bidders and contractors on compliance across the procurement lifecycle

I guide personas jurídicas through the sanctioning régimen that affects tender eligibility. I audit each acto for valid notification, timing, and legal basis before you respond.

Coordinating tax, administrative, and contractual defenses frente a la Administración

I manage interfaces with the dirección impuestos aduanas and impuestos aduanas nacionales to keep communications aligned. I design defense narratives that work in administrative review and in procurement disclosures.

  • I seek acuerdos that reduce exposure while meeting compliance obligations.
  • I help decide when partial acceptance lowers sanciones and when full contest preserves remedies.
  • I sync defense milestones with tender calendars and prepare contingency paths.
ServiceFocusBenefit
Notification auditActo validity, publication, timingAvoid loss of remedies; preserve contract eligibility
Integrated counselTax + administrative + contract lawConsistent positions across agencies and procuring entities
Negotiation & agreementsSettlement and mitigation talksLower penalties and protect award status

Practical note: I act fast to file reconsideration within two months and to monitor the one-year decision term so positive administrative silence can help your case.

How I work with you: tailored defensa and advisory engagement

I begin each engagement with a rapid 360° assessment. I identify notice status, immediate recursos, and the monetary valor at risk. This gives a clear shortlist of urgent filings and evidence gaps.

Initial assessment, strategy roadmap, and representation plan

I deliver a roadmap that links each action to the relevant artículo and términos. The plan shows what to file, who prepares evidence, and when to expect each decisión.

Fees, timelines, and team collaboration

I offer milestone fees tied to measurable valor reduction. I work directly with accounting and your legal team to produce consistent submissions and to decide whether to use recurso or go to court.

  • I track reconsideration (2 months) and per saltum (4 months).
  • I monitor decisions to leverage positive administrative silence where it applies.
  • I prepare contingencies if the administración escalates enforcement or collection.
ServiceTimelineFee modelDeliverable
Initial 360° assessment48–72 hoursFixedRisk memo + roadmap
Filing & evidence packPer términos (2 months / 4 months)Milestone + success feeComplete submission indexed by artículo
Litigation or per saltum support4 months filing windowHourly + contingencyRepresentation & court brief

I stay hands-on until the sanción is reduced, annulled, or otherwise resolved.

defensa procesos sancionatorios DIAN: practical checklist you can use today

Start with a focused audit to lock in your timelines and stop procedural errors from turning into fines. I designed this checklist so Colombian companies and contractors can act within days and keep procurement positions secure while defending against a sanction.

Notification audit, timeline control, and filing sequence

Run a notificación audit: check the postal guide, delivery attempts, web posting, and any physical posting at a public-access place as required by artículo 568 ET.

Build a timeline: compute limits for pliego response, the six-month window for a sanción resolución after the pliego de cargos deadline, the two-month reconsideration plazo, and the one-year decision term for positive administrative silence.

Sequence filings: deliver a precise respuesta to the pliego cargos first. Consider partial acceptance to reduce exposure, then file recursos if needed. If the special requirement was answered, assess per saltum under artículo 720 as an option.

Argument pillars: notificación, tipificación, proporcionalidad, and prueba

Anchor each claim in applicable normas and derecho. Test the tipificación under Article 651 and argue proportionality when penalties are disproportionate.

Reconcile exógena with requested items to avoid inflated sanción bases. Prepare indexed evidence, delivery proofs, custodian names, and dated exhibits.

  • Draft a concise respuesta with numbered exhibits and clear calculations.
  • Decide early: settlement vs. continued challenge based on exposure and procurement timing.
  • Monitor the one-year decision term and escalate when administrative silence applies.
  • Keep procurement stakeholders informed while preserving confidentiality.
ActionWhat to verifyImmediate result
Notificación auditPostal guide, delivery attempts, web + public postingGrounds to challenge notice or confirm deadlines
Timeline buildPliego response date, 6-month resolution window, 2-month reconsiderationClear filing calendar and escalation triggers
Evidence packExógena crosswalk, ledger reconciliation, custody proofStronger arguments; reduced sanción exposure
Filing sequenceRespuesta to cargos, partial acceptance, recursos or per saltumPreserves remedies and protects contract eligibility

Conclusion

strong, I close by stressing that clear timelines and decisive filings protect your contracting capacity in Colombia.

I design a practical defensa that pairs legal precision with operational steps. Your derecho to fair process is enforceable through administrative and judicial vía, including reconsideration, per saltum, and revocatoria directa.

Early notification audits and disciplined execution often reduce or annul sanciones. I coordinate with the administración and craft a tailored plan aligned with the Dirección Impuestos Aduanas and impuestos aduanas nacionales framework. If you want guidance on what to file and when, learn how to address breaches in state or contact me to start your roadmap. I will decir the best vía to protect your business.