Through Resolution No. NAC-DGERCGC26-00000021, signed on June 20, 2026 and published in Fourth Supplement No. 311 of the Official Gazette dated June 23, 2026, the Internal Revenue Service (Servicio de Rentas Internas, SRI) issued rules for determining employee profit-sharing attributable to the State in profits generated by the mining sector when, in the context of an income tax assessment procedure, a direct assessment cannot be made and the Tax Administration determines the taxable base presumptively by applying coefficients.
1. Regulatory background
The Resolution is based on the presumptive assessment authority provided for in Article 92 of the Tax Code, which applies, among other circumstances, when the taxpayer has failed to file a return despite a request from the Tax Administration, or when the supporting documentation is unacceptable or insufficient to substantiate the information reported.
The Resolution also draws on the general rule in Article 97 of the Labor Code, under which employers must allocate fifteen percent of net profits to their employees, and on the special distribution rules applicable to the mining sector. In the small-scale mining regime, ten percent is allocated to employees and five percent to the State and decentralized autonomous governments; in the medium-scale mining regime, five percent is allocated to employees and ten percent to the State; while for large-scale mining and holders of mineral trading licenses, three percent is allocated to employees and twelve percent constitutes employee profit-sharing attributable to the State.
The Resolution further recalls that, pursuant to the Third General Provision of the Mining Law, the State is entitled to the corresponding portion of employee profit-sharing and that the SRI is responsible for collecting it, exercising the powers granted under applicable tax legislation.
2. Purpose and scope of application
The Resolution applies when the SRI, in exercising its assessment authority, determines an income tax taxable base presumptively by applying coefficients to mining-sector taxpayers. Its purpose is not to amend the substantive employee profit-sharing percentages, but to establish the methodology for reconstructing and calculating, from the presumed taxable base, both the employee profit-sharing attributable to the State and the portion corresponding to employees.
Accordingly, the rule does not govern direct assessments based on accounting records and documentation accepted by the Tax Administration, but only cases in which income tax is determined presumptively by applying coefficients.
3. Treatment of the presumed taxable base
Income determined presumptively by applying coefficients directly constitutes the income tax taxable base and is not subject to additional deductions for purposes of calculating that tax. To determine employee profit-sharing attributable to the State and employee profit-sharing, the Resolution provides that the presumed taxable base must be regarded as having already been reduced by those amounts.
Consequently, the presumed taxable base represents eighty-five percent of the result before profit-sharing, because the total employee profit-sharing percentage established in Article 97 of the Labor Code is fifteen percent. To reconstruct the base on which the allocations are calculated, the Resolution requires the application of a simple rule of three, dividing the presumed taxable base by the difference between one hundred percent and the total employee profit-sharing percentage.
4. Terms used in the formulas
For purposes of applying the methodology, the Resolution uses the following variables: “ULAE,” meaning employee profit-sharing attributable to the State; “BI presunta,” meaning the income tax taxable base estimated presumptively; “PT,” meaning employee profit-sharing; and “PPTUE”, meaning the percentage of company profits allocated to employees, set at fifteen percent.
The base formula reconstructs the amount before employee profit-sharing through the following calculation:
Base reconstruida = (BI presunta × 100 %) / (100 % − PPTUE)
The percentages corresponding to each mining regime or category are then applied to the reconstructed amount.
5. Small-scale mining
For taxpayers holding mining concessions under the small-scale mining regime, employee profit-sharing attributable to the State is calculated by applying five percent to the reconstructed base, while the employee portion is calculated by applying ten percent.
The applicable formulas are:
ULAE = ((BI presunta × 100 %) / (100 % − PPTUE)) × 5 %
PT = ((BI presunta × 100 %) / (100 % − PPTUE)) × 10 %
Together, these percentages equal the total fifteen-percent employee profit-sharing allocation.
6. Medium-scale mining
For taxpayers holding mining concessions under the medium-scale mining regime, employee profit-sharing attributable to the State is calculated by applying ten percent to the reconstructed base, while the employee portion is determined by applying five percent.
The applicable formulas are:
ULAE = ((BI presunta × 100 %) / (100 % − PPTUE)) × 10 %
PT = ((BI presunta × 100 %) / (100 % − PPTUE)) × 5 %
7. Large-scale mining
For taxpayers holding mining concessions under the large-scale mining regime, the Resolution provides that employee profit-sharing attributable to the State is calculated by applying twelve percent to the reconstructed base, while the employee portion is determined by applying three percent.
The applicable formulas are:
ULAE = ((BI presunta × 100 %) / (100 % − PPTUE)) × 12 %
PT = ((BI presunta × 100 %) / (100 % − PPTUE)) × 3 %
Although the recitals of the Resolution cite a ten-percent allocation to the State and a five-percent allocation to employees under the medium- and large-scale mining regimes, the operative provisions expressly prescribe a twelve-percent and three-percent distribution for large-scale mining.
8. Holders of mineral trading licenses
For taxpayers holding mineral trading licenses, the Resolution applies the same distribution established for large-scale mining: twelve percent as employee profit-sharing attributable to the State and three percent as employee profit-sharing.
The formulas are:
ULAE = ((BI presunta × 100 %) / (100 % − PPTUE)) × 12 %
PT = ((BI presunta × 100 %) / (100 % − PPTUE)) × 3 %
9. Obligations and actions of the parties involved
The SRI is responsible for applying the formulas in presumptive income tax assessment procedures involving mining-sector taxpayers. In those procedures, the Tax Administration must identify the taxpayer’s mining right or category and apply the specific percentage corresponding to small-scale mining, medium-scale mining, large-scale mining, or a mineral trading license.
Taxpayers subject to a presumptive assessment should verify that the SRI has correctly identified their mining regime or category, that the presumed taxable base has been applied in accordance with the prescribed methodology, and that the percentages used correspond to their title or authorization.
10. Application procedure and stages
The Resolution does not establish an independent administrative procedure or create a new form. Its methodology applies within a tax assessment procedure in which the SRI has concluded that a direct assessment cannot be made and has established the income tax taxable base by applying presumptive assessment coefficients.
Once that base has been established, the SRI must reconstruct the amount before employee profit-sharing by applying the simple rule of three and must then apply the percentages corresponding to the taxpayer’s mining regime or category in order to determine separately the employee profit-sharing attributable to the State and the employee portion.
11. Deadlines
The Resolution does not establish specific deadlines for performing the calculation, filing returns, paying the portion attributable to the State, or submitting challenges. Accordingly, these matters are governed by the general deadlines applicable to tax assessment, collection, and challenge procedures, as relevant.
12. Exceptions
The Resolution does not establish express exceptions to the methodology. Its application is limited by its scope: it applies only to mining-sector taxpayers whose income tax taxable base is determined presumptively by applying coefficients.
Nor does it establish specific formulas for artisanal mining, processing plants, or other classes of mining rights or authorizations beyond the four expressly listed categories: small-scale mining, medium-scale mining, large-scale mining, and mineral trading licenses.
13. Sanctions
The Resolution does not create specific administrative or monetary offenses or sanctions. The consequences arising from a failure to file, insufficient documentation, tax noncompliance, or nonpayment must be determined under the Tax Code, the Internal Tax Regime Law, the Mining Law, and other applicable regulations.
14. Transitional and final provisions
The Resolution contains no transitional provisions and therefore does not establish a special regime for assessment procedures initiated before its effective date or differentiated rules for prior fiscal years.
The final provision establishes that the Resolution enters into force upon its publication in the Official Gazette, that is, on June 23, 2026.
This is a summary of legal developments of interest, and therefore cannot be considered as provided advice. If you have any questions, please contact the AVL team.