CANORO
How long does the DIAN have to audit a return that reports a tax loss? ↵ VERIFIED
Answer

Five years, not the general three.

A return runs , but a declaration that determines or offsets a tax loss is carved out and . A generic answer cites the general article for the loss case. Canoro and returned the one that governs.

Verification

FUENTES · Art. 714 ET · Art. 117 Ley 2010 de 2019 · CHECKED 2026-07-22