Postponements:

The ONAT can also grant postponements of the tax liability (Decree No 308 of 2012), for which the contributor needs to present:

A paper where they are evident: Full names (if she is natural person), denomination or registered name (if it is juridical person); NIT and direction of the legal residence. In case of being formulated by the legal representative of the contributor include his full names, number of permanent or passport identity and the legal residence.

The aforementioned document will contain also, the tax liability that is intended to be postponed, that is important, concept and date in which he finalizes the voluntary term of payment of the tribute, the causes that cause the postponement, the type of postponement that he orders, and if away with fractioning, the periods that they take.

They should also include in him personal property and immovables of the patrimony of the debtor or of the person in charge, whose total sum is enough for the fulfillment of the tax liability; The place, the date of the request and the signature of the applicant, with die gomígrafo, in the case of the juridical persons. Other documents that the ONAT demands.

The debtor will be able to annex all the documentary evidences that he values to the paper opportune to back up his petition.

It becomes clear, however that the postponement is an authority of the ONAT, which can postpone everything, or departs from the tax liability. Your granting demands the payment of an interest that increments the debt. It can be with or without fractioning, or combining both modes. If it is requested before the duedate of the term of payment, they demand neither new burden for berry nor fiscal sanctions. Otherwise, the total sum of the main one (the tribute or contribution to sell out) will comprise the new burden for berry, gives her a fine for the infraction committed, plus interest.

Important!: Once once the agreement of postponement was signed, one understands that the debtor refuses to complain