The ruling provides a technical analysis of the correct method for calculating statutory time limits to determine the deadline for filing a motion for reconsideration (recurso de reconsideración) against a sanctioning resolution (resolución sanción) notified electronically pursuant to Article 566-1 of the Tax Code (Estatuto Tributario E.T.).
The Fourth Chamber of the Council of State (Sección Cuarta del Consejo de Estado) held that, under Article 118 of the General Procedural Code (Código General del Proceso CGP), the date on which the notification email is sent cannot be counted as the first day of the granted term. In accordance with the CGP, time limits begin to run on the day following notification.
The Court further clarified that the fifth day referenced in paragraph three of Article 566-1 of the Tax Code (Estatuto Tributario ET) expires upon completion of the corresponding twenty four hour period. This interpretation is grounded in Article 59 of Law 4 of 1913 (Ley 4 de 1913), which provides that all legally established periods expressed in days, months, or years expire at midnight on the last day of the term. A year and a month are understood as calendar year and calendar month, and a day as a period of twenty four hours. The statutory deadline must therefore be interpreted accordingly.
This interpretation by the Council of State strengthens taxpayer protections. It ensures a clear and technically sound application of procedural deadlines in tax administrative proceedings and prevents violations of taxpayers’ rights to defense and adversarial challenge.
