Certificate of Income and Withholdings: Requirements, Types and MORE

9 minutos de lectura

Do you want to process the Certificate of income and withholding? Today we will explain how! And not only that, but we will also be telling you about its use, how to fill it out, who should request and issue it, and we will resolve any doubts you may have.

This is a very important document, as it is the one that reflects the monetary relationship between an employer and an employee throughout the working year, including other mandatory items such as social security and the respective withholdings. So do not go away! Today you will learn all about him DIAN Income and Withholding Certificate.

Obtain the Certificate of Income and Withholdings

About how you can get the Certificate of income and withholdingFrom your position as an employee, you should know that it will depend on the company where you work.

Companies handle this certificate from Human Resources and Accounting, and some of these send it personally to workers or have a website so that they can download it. They may also open a way to deliver it personally.

The important thing is that you see that it is the corresponding taxable year, from DIAN, and that the data that correspond to fill in are complete. We’ll talk later of this. For now, you should know that if you work in a public sector entity, you can most likely obtain it from their website as follows:

  • First of all, you must enter the web page where you are working.
  • Click on the option that allows you to enter the system as an employee. Sometimes this may be called Payments and Services.
  • Already in the system, try the Treasury Service and consult the Certificate of income and withholding of the corresponding year.
  • Answer the security questions correctly and fill out the form that appears on the screen.
  • The certificate will be generated and you can view it before downloading it.

If this is not your case or you cannot acquire it this way, just remember that the company where you work has the obligation to open a way for you to download the certificate before March 29 of the corresponding year, in this case 2020.

Likewise, it must tell you what this route is and advise you on your access to it. Consequently, if you don’t know where it is or how to buy it, contact your company’s HR. They must give you the certificate in PDF and / or printed format, but perfectly completed.

How to fill out the Certificate of Income and Withholdings?

As to How to fill it out, we will explain how to do it from the figure of the employer as well as from that of the employee, since both must fill out this document to be able to use it as it should.

The form to be completed consists of 74 spaces that must be completed correctly, without errors, and another page with instructions. Remember that this must be issued first by the employer, with the corresponding data.

But what are those data? Let’s see!

Business

  • Retainer: here the company must enter the basic data of the company, as you can see.
  • Employee: in this section are the basic data of the worker.
  • Normally, the Certification Period corresponds to the fiscal year. Normally it goes from the date on which tax activities start in the accounting year (01 – JAN) until December 31.
  • The Expedition date is the date on which the document is prepared.
  • Then proceed to enter the place where the withholdings were made, as well as the department and city / municipality code.
  • At income concept, you must enter the total value you paid for these items throughout the year or for the time you have been working. Then you must add them all to obtain the total gross income.
  • Also, in the concept of contributions You must put the value of these throughout the fiscal year, which correspond to the area of ​​health, pensions and AFC accounts. Then you must add them and enter the total.
  • To finish, you only have to enter the name of the person in charge of making the withholding payment.

Employee

The employeeOn the other hand, you must enter the value of all the income that you have received independently from the company for which you work. Likewise, you must write the amount of the withholdings for receiving said income.

At the end you must add all the amounts of the corresponding boxes, to place the Total revenues and the total withholdings, and thus make the sum of the value of the withholding of the source (53) and of all the amounts that come after (up to 67).

Then you have to place the property and rights owned and the patrimonial value of these, to be able to place the total debt you have for the taxable year.

Finally, in the event that the employee has an economically dependent person in his family, then he will also have to fill in the rest of the boxes (72-74), in accordance with the provisions of paragraph 2 of article 387 of the Tax Statute.

IMPORTANT!

All the values ​​you enter should be close to the nearest multiple of 1,000.

The signature of the worker cannot be absent (or of the pensioner, as appropriate).

Who issues it?

The Certificate of income and withholding it is the responsibility of the employer. As we mentioned earlier, it must create the necessary ways to make it reach the employee, so that he can make use of it when appropriate. For the year 2020, it can be delivered until March 29.

If as a worker you have not received it or do not know how to obtain it, then you should contact the company directly for advice on acquiring the document. Remember that this must be in PDF format, completed with the corresponding data and in the form issued by the DIAN.

To generate it, payroll is used and this is usually done by the company’s HR department, using the form that will be published by the National Tax and Customs Directorate (DIAN) of Colombia from its Miusca online service server.

This entity is in charge of ensuring the payment of various obligations, such as taxes to the State and other customs and exchange obligations.

KEEP IN MIND

The independent worker should approach a public accountant for advice on the preparation of the certificate.

What is it for?

The Certificate of income and withholding is one of the requirements to be able to do the Income Statement, which makes it a very important document for all those Colombians who are responsible for declaring.

It also serves to reflect the monetary relationship between an employer and his employer. Thus, all the payments and contributions that were made during the fiscal year will appear in it, to determine a gross or total amount for each one.

In addition, other income that has been received will appear, as well as the patrimonial value of the assets and rights that the worker has, and the debts that he owns.

On the other hand, this document can serve not only as support for the income statement, but also as substitute. That is why it is so important that you keep it, as DIAN may require it.

What’s more, certain people do not have the obligation to make the income statement and supplementary. These people are the ones who:

  • They have a gross equity less than 4,500 UVT.
  • Have gross income less than 1,400 UVT.
  • They have no responsibility for Sales tax, as well as the payment of the consumption tax.
  • They present a total of purchases and consumption it is less than 1,400 UVT.
  • They have a total of bank consignments, deposits or financial investments of less than 1,400 UVT.
  • They establish a consumption in use of credit card less than 1,400 UVT.

These people do not need to declare, they only have to fill out this document.

Frequently Asked Questions about the Certificate of Income and Withholdings

What do I do if the company I work for no longer exists or I no longer work there?
You should go to a certified public accountant to help you with the process. The same happens with people who work independently. If it is in your capacity, you could also approach DIAN for instructions.
Should companies and entities always give their employees this certificate?
Yes. The employer must deliver the Income and Withholding Certificate before the deadline established by DIAN to all workers who appear on the payroll. Likewise, pensioners must obtain this document, together with natural persons who receive income from work.
What happens if the certificate is not issued?
There are penalties on the employer. This must be delivered within the established period, which for 2020 is until March 29. These penalties correspond to 5% of the value in payments that have not been made, among others.
Is the certificate delivery done only online?
No! Some companies ask that the employee come personally to deliver the document.
What if I worked in more than one company?
Then you must process several certificates. The certification period will vary in them: on the date one ends, another begins, and so on.

What is it?

The Certificate of Income and Withholdings (CIR) It is a document that both the employer and the employee must fill out and that in some cases can replace the Income and Supplementary Declaration, but in most cases it is a necessary resource for the Income Declaration of a Colombian worker.

This must be issued by the employer, used the format issued by the DIAN on its official page for the corresponding year. There are 74 spaces that must be filled, in which the data of the company and the worker are reflected, as well as the payments and contributions between them.

Additionally, you will be able to obtain information about the debts, assets, rights and deductions of the worker that must be filled out by the worker. It is a very important document, and in the case of working in several companies the employee must process more than one certificate.

And what period? Of fiscal period above, which generally begins on January 1 and ends on December 31. We hope we have helped you learn more about the Certificate of income and withholding.

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