The DIAN issued External Circular 003 of April 14, 2020, through which it informs the processing and granting of payment facilities.
Taking into account the measures of containment and prevention of COVID-19, for the management of the requests of facilities of payment, the mailbox of the Head of Division of Collections or Head GIT Collections of each Sectional Direction has been arranged, which can be obtained in the following link:
https://www.dian.gov.co/impuestos/Documents/Directorio_Facilidades_Pago_042020.pdf
This Circular detail the list of all the data and documents that must be attached to the application, which must be sent by e-mail.
An important aspect is that the possibility is given to debtors who have payment facilities declared unfulfilled, to be granted a new facility, prior to compliance with the requirements.
Finally, withholding tax returns that are deemed as ineffective as per the provisions of Law 1943 of 2018, may use the benefit of payment facilities, provided that the taxpayer submits or has submitted the return after the enter into force of the aforementioned rule.