The fiscal conciliation report, format 2516, is the annex to form 110, corresponding to the income and supplementary declaration of the taxable year 2017. The Fiscal Reconciliation Report must be completed and presented through the electronic IT services, SIE, by the taxpayers of the income tax and complementary obliged to keep accounting, whose gross tax revenues are equal to or greater than 45,000 UVT, that is $ 1,433 .205,000. In all other cases, the format must be completed and be available to the Special Administrative Unit of the National Tax and Customs Directorate, DIAN.
It is important to specify that, within the gross tax revenues, for the purposes of this report, there are the ordinary and extraordinary income, and among the extraordinary income are the occasional gains.
In Annex 1 of Resolution 20, there are the technical specifications and conditions of presentation of the fiscal conciliation report, corresponding to the 2017 taxable period. This resolution also set the deadlines, to present said report, which we mention below:
Failure to comply with the obligation to submit the fiscal conciliation report within the established period is considered for sanctioning purposes as an accounting irregularity, punishable in accordance with Article 655 of the Tax Statute.