On October 10, 2025, Order 28923 of the Fourth Section of the Council of State marked a victory for taxpayers. In it, it was decided to revoke the dismissal of a lawsuit for alleged failure to exhaust the mandatory remedy, given that the appeal for reconsideration filed in that case had been timely, since the start of the countdown for filing the appeal should have been counted from the fifth day following the electronic notification.
A silent discussion had taken place between taxpayers and the DIAN regarding the start of the terms against the taxpayer when the Administration notified administrative acts electronically. In fact, Article 566-1 of the Tax Statute, in its text in force since 2019, orders that the start of such terms must be “five (5) days after the delivery of the email.” In view of this, taxpayers understood that the counting of those five days began, like all other administrative and judicial terms, from the day following their receipt.