The National Tax Revenue Bureau (DNIT) has launched a series of audits targeting companies that allegedly kept profits retained in discretionary reserves to avoid distributing dividends and thereby defer tax payments. The inspections stem from data cross-referencing and internal reviews conducted by the agency itself.
The measure is being carried out under the framework of Resolution No. 49, issued in March 2026, which establishes new guidelines for tracking the movement of earnings that remain retained within companies, particularly those recorded as discretionary reserves. These funds are formed by a portion of profits that partners or shareholders decide to keep within the company, even though there is no legal obligation to do so, and may be used to protect equity, finance investments, expand operations, or cover working capital needs.
As long as the money remains booked as a reserve and is not distributed among the owners, the obligation to pay the Dividend and Profits Tax (IDU) does not arise. The DNIT clarified that the controls are not intended to prevent companies from using this instrument, but rather to determine whether they serve a legitimate business purpose or remain set aside for prolonged periods with the aim of avoiding profit distribution and the payment of the corresponding tax.
Companies found to be in non-compliance may be subject to tax audit proceedings. The tax authority will analyze the origin of the reserves, the length of time they remained accumulated, and the use given to the funds. The agency did not disclose the names or the number of companies affected by the reviews, stating only that irregularities were identified in specific sectors through internal controls and data cross-referencing.