E.C. Ruling 23854 of 2022 – Correction in the imputation of balances in favor of the Company.
The request to correct errors in the imputation of credit balances or tax advances from one tax return period to the next, made based on Article 43 of Law 962 of 2005, is not subject to the limit of the term of finality of the tax returns, nor to the terms of opportunity for corrections of Articles 588 and 589 of the Tax Statute.
The special correction procedure foreseen in article 43 of Law 962 of 2005 allows making modifications to the tax return to increase or decrease the amounts imputed from one tax return period to the next.