The Ministry of Finance and Public Credit issued Resolution No. 4056 on December 1, 2017. Consequently, a ICA form sole national to declare and pay industrial and commercial taxes. This form unified the ICA declaration and payment industry in all Colombian territory.
The new ICA form It will apply to returns filed before January 1, 2018; The tax year 2017 return for the capital region (including the return for the sixth two-month period) must be submitted in accordance with the form prescribed by the Bogota Regional Tax Office.
Format for the ICA Form
All industrial and commercial taxpayers engaged in industrial, commercial or service activities must use this form. It includes all the financial departments of the municipalities. Country area. All taxpayers must file a declaration before each tax period. The municipality or area where they carry out activities and must declare.
In accordance with the regulations, all municipalities are responsible for enabling the necessary mechanisms, as well as putting the free provision and timely to the interested parties, the formally defined format refers to the legal obligations that must be used in printed, magnetic or electronic form or the periods during which the obligations must be fulfilled. They must also be posted electronically for personal use, and all forms of due diligence are required by law.
In Municipalities and Districts
The departments, municipalities and district administrations must allow taxpayers electronic means to make the payment of industrial and commercial taxes. As well as other taxes that they administer and are in line with the tax obligations of various parts of the country.
The mechanism of electronic filing that the municipality provides to taxpayers must respect the content and final design of the taxpayer. Form to facilitate the completion of municipal government regulations.
To do this, they can use pre-filled fields, for example: city government and department name, DANE code, drop-down list, disable those lists that are not applicable according to municipal regulations.
Instructions for filling out the ICA Form
These instructions to complete the ICA form are general guidelines, to complete the form and do not exempt from the laws and regulations that must be applied in each situation, which regulate the industrial and commercial tax of each city, town or region. .
It should be said ICA form through the server provided on the website of the municipality.
- Municipality and District: Transcribe the name of the municipality or district, to whom
you are filing the tax return.
- Department: Determine the name of the municipality or regional department to which you want to grant this declaration.
- Maximum filing date: It only applies for the use of the tax management, for pre-filled forms.
- Taxable year: Indicate the year to which the income you are declaring belongs. The tax period for the industrial and commercial tax is one year. The calendar year immediately prior to the one you are filing. To the exclusion of Bogotá, which is legally qualified to have a taxable period
different in addition to the annual.
- If this is the case before Bogotá, check the box assigned for this purpose. The declarations must be presented and paid within the term stipulated in the district, otherwise, a temporary fine will apply.
- Initial declaration. Select this alternative to be the first return for this taxable period.
- I only pay. If you only use the form to pay, check this box and copy the taxable period you want to pay.
- Correction: You can correct a return for this same taxable period, indicate the number of the statement you are correcting and its date of preparation. You must answer all the boxes of a new form, which completely replaces the previous statement, except the payments section, where you must enter only the values that you cancel with this statement in correction. See page Web.
The information in this section must be consistent with the information recorded in the registration form. Taxpayers of the industrial and commercial tax in each city or region.
- Names and surnames or Company Name.
- Discount rate.
- Notification address.
- Establishment number.
- Total ordinary and extraordinary income.
- Subtract income outside the Municipality and District.
- Less export earnings.
- Reduces income from the sale of fixed assets.
- Less income from other exempt activities in the Municipality or District
- Total taxable income.
Discrimination of taxed income and activities developed in this municipality:
- Total taxes.
- Settlement of the tax for the electricity generation activity, Law 56 of 1981.
- Total industry and trade tax, originated by the activity of electric power generation.
- Total industry and commerce tax
- Notice and Board Tax
- Payment for additional business units in the financial sector.
- Bomberil surcharge.
- Security surcharge.
- Total tax charged.
- Subtract exemption or exemption value on the tax and not on the income.
- Less withholdings.
- Decrease self-withholdings.
- Less advance paid the previous year.
- Advance for the following year.
- Less balance in favor of the previous period without request for refund or compensation.
- Total balance due.
- Total balance in favor.
- Amount to be paid.
- Discount for prompt payment.
- Interest on arrears.
- Total to pay.
- Voluntary payment section.
- Settle the value of the voluntary payment.
- Total to be paid with voluntary payment.
- Signature of the declarant.
- Signature of the accountant or fiscal auditor.
- Reception and collection control section.
You can also check the page Web.
What is it for?
The ICA form serves to make life easier for taxpayers who must pay taxes in many cities in Colombia, these industrial and commercial declarations and the future of Rete ICA.
In addition to the declaration in single country format, they must also be annual or bi-monthly, quarterly or semi-annual. In addition, the taxpayer can choose where he wants to pay the taxes directly. That is, it is only necessary to make a declaration, to pay taxes in all the cities where tax activities are carried out.
Who should process it and who issues it?
All taxpayers must complete the procedure with the ICA form. Any trade, who carries out industrial, commercial or service activities, including financial departments in all cities and regions of the country. Every taxpayer owes before each tax period, send a statement to each city or region. The place where you must declare your activity.
Every company or industrial organization must process a ICA form and pay the respective taxes, including any individual or company that provides services or carries out commercial activities, even if there is no place or office in your entity.
Anyone who advertises through billboards, notices, bulletin boards, and signs must also pay this tax. Ultimately, any person who engages in any income-generating activity must register in the Tax Information Registry -RIT-, and declare and pay taxes, calls and industrial and commercial commissions -ICA-
What is the ICA Form?
The ICA form It is the means by which the Industry and Commerce Tax declaration is made, it is produced through industrial activities, commercial activities or services that are carried out directly or indirectly in the fixed assets permanently or occasionally, regardless of whether it is have a business organization.
For the different business organizations that provide services or carry out commercial activities, such as pharmacies, stores, hardware stores, factories, regardless of whether they carry out commercial activities, they must be registered in the registry, declare and pay industrial and commercial taxes.
You have a place or office where you also advertise your services through billboards, notices, bulletin boards or signs.
Types of signatures
The declaration and introduction of the affidavit of the ICA form, it can be done through a virtual office, where taxpayers can prepare tax returns and present an electronic signature or digital signature.
- With Electronic Signature: Just enter the same username and password as the username and password used when entering the virtual office.
- With Digital Signature: It is a mechanism managed by the publicly certified autonomous Ministry of Finance, in which the authenticity of the identity of the signer is given by a digital code with a certificate issued by a certifying authority.
If taxpayers do not have a digital signature certificate, they will be able to settle and generate tax returns through a virtual office with electronic signature. The bank teller will not receive a digitally signed statement.
How is payment made?
The tax balance can be paid through the statement of account and ICA form:
- Use electronic credit or debit cards in a checking or savings account.
- At any bank branch or authorized agent, through the box office.
All industrial and commercial taxes to be paid arise through the exercise or direct or indirect performance of any industrial, commercial or service activity within the jurisdiction of the Bogotá Capital Region, regardless of whether these activities are processed permanently or accidentally. with companies in specific properties. In short, they all process it. More information on the topic on the page Web.
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