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Failure to remit withheld or collected taxes

A tax obligation may also require a criminal-law assessment. We review the periods involved, individual responsibilities and documented proceedings to define a response tailored to the matter.

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Based in Bogotá · Advice on Colombian law

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What is examined in an Article 402 matter?

Article 402 of Colombia’s Criminal Code addresses conduct involving failure to remit certain withheld or collected amounts. Its application requires examination of the obligation, periods, deadlines, the individual’s responsibilities and the evidence. A tax debt alone does not establish criminal liability.

Coordinate the records and procedural response

Reconstruct the obligations

We organise returns, due dates, payments and communications to identify the periods and amounts in dispute, using the available accounting records.

Examine responsibilities and events

We assess who held the relevant responsibilities and what occurred, distinguishing the company’s position from each individual’s circumstances.

Define the defence strategy

We review requests, summonses and procedural steps and identify the advice or representation needed.

Coordinate tax advice

We work with information from the accountant or tax adviser and examine the legal treatment of payments or offsets, without assuming that every measure automatically has a criminal-law effect.

What to prepare for our first conversation

This information helps us understand the matter and propose the appropriate scope.

  • Returns and payment receipts for the relevant periods.
  • Account statements and tax authority communications.
  • Known summonses, complaints or procedural documents and their dates.
  • Documents on representation, responsibilities and changes in personnel.
  • Evidence of payments, offsets or applications submitted.

Use the contact form for a general description. We will agree on how to share confidential documents after initial contact.

Common questions

Does a payment or payment plan automatically end criminal proceedings?

An automatic effect should not be assumed. Article 402 provides for consequences where the obligation is extinguished through payment or offset on the terms it specifies. Amounts, interest, supporting records and the relevant procedural decision must be assessed. A payment plan is not the same as extinguishing the obligation.

Can the accountant replace criminal defence counsel?

No. Accounting and tax work provides essential information, but criminal proceedings require their own assessment and, where appropriate, representation. The two areas should work together.

What if I have received a summons?

Keep the complete document, its date of receipt and related records. Arrange a review of its contents and the applicable deadlines; a responsible response depends on the actual procedural step.

Official references

General information about the service. The applicable rules and course of action depend on the facts and documents of each matter.

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Related insights

Advice for a specific need

Explore the scope of our work and what to prepare for an initial conversation.

Talk to us about the notice you received

Tell us what you need to resolve. We will review the matter with you and define the appropriate scope of our work.

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