The Structural Tax Reform in 2016 has established punishments that vary from 4 to up to 9 years for those who fail to charge or collect VAT
The Office of the Attorney General and Dirección Impuestos y Aduanas Nacionales (DIAN)* have reminded citizens that as of now, failing to charge and collect VAT (value added tax ) is a criminal offense and punishments might vary from 4 to up to 9 years.
In regards to tax evasion, one of the main changes that have been made in the tax reform is to penalize those businessmen who fail to charge or collect VAT and the National Consumption Tax (Impuesto Nacional al Consumo INC).
*DIAN – National Directorate of Taxes and Customs