Category: News

“(…) En el marco de la Ley 788 de 2002 artículo 96, modificado por el artículo 138 de la Ley 2010 de 2019 reglamentado por el Decreto 540 de 2004, se configuró un programa de utilidad común en Colombia, se cumple con la normatividad vigente para que dichos recursos sean exentos de impuestos, sin embargo el manejo contable de los recursos entregados por la Fundación Donante del exterior no es clara y tampoco se encuentra algún tipo de norma o técnica contable referente al tema. En ese sentido, la primera consulta se refiere al tratamiento y manejo contable que se le debe dar a los recursos recibidos. ¿Si son parte del ingreso o se manejan en un pasivo como ingresos recibidos para terceros?, entendiendo que la realidad económica de la…

y siguientes, se señala el contenido, características técnicas para la presentación y se fijan los plazos para la entrega. Por lo anterior, se recibirán comentarios, observaciones y sugerencias sobre el proyecto de resolución del 11 al 20 de octubre de 2023, a través del siguiente buzón de correo electrónico: subdir_analisis_opera_programas@dian.gov.co Este formulario es de uso exclusivo para recibir únicamente comentarios al proyecto de resolución, favor abstenerse de enviar comunicaciones diferentes. Una vez vencido el termino de publicación aquí previsto no se recibirán comentarios. Descarga aquí el Proyecto de Resolución

Por medio de la cual se modifica el artículo 855 del Estatuto Tributario y demás normas relacionadas con la devolución y/o compensación por saldos a favor originados en las declaraciones o actos administrativos del impuesto sobre la renta y complementarios, y se dictan otras disposiciones Término para efectuar la devolución. La Administración de Impuestos deberá devolver, previa las compensaciones a que haya lugar, los saldos a favor originados en los impuestos sobre la renta y complementarios dentro de los treinta (30) días siguientes a la fecha de presentación de la declaración de renta sin necesidad de mediar la solicitud y sobre las ventas, dentro de los cincuenta (50) días siguientes a la fecha de solicitud de devolución presentada oportunamente y en debida forma. PL-184-23-Saldos-Impuesto-RentaDescarga

This informative flash has been prepared by the Sub-Directorate of Regulations and Doctrine of the Legal Management Directorate of the DIAN, to keep the general public updated on the most relevant and recent doctrinal pronouncements on the interpretation of tax, customs and exchange regulations within the competence of this Entity. In order to access the text of the concept or official opinion, you may access the respective concept or official opinion number on the web page www.dian.gov.co by accessing the "Regulations" - "Doctrine" icon, clicking on the link "Doctrine of the Legal Management Directorate". DoctriFlash-24-September-2023Download

"An entity shall recognize a deferred tax asset or liability for the tax recoverable or payable in future periods as a result of past transactions or events. This tax arises from the difference between the carrying amounts of the entity's assets and liabilities in the statement of financial position and the amounts attributed to them by the taxation authorities (these differences are called "temporary differences"), and the offset of unused tax losses or credits from prior periods". Temporary differences are not required to be recorded in the accounting.(...)What should be recognized are the deferred tax asset or liability, whose measurement is determined by the positive rates applied to the temporary differences: "An entity shall measure a liability (or asset)....

Free zones are defined in Article 1° of Law 1004 of 20051 as a delimited area of the national territory that, for purposes of taxes on imports and exports, is considered outside the national customs territory. In that line, in accordance with paragraph 2 of article 11 of Decree 2147 of 2016, goods that are introduced into a free zone are considered outside the national customs territory only for purposes of customs taxes on imports and exports. However, this does not detract from the fact that such goods, for all other legal purposes, are in the national territory. International commercialization companies, on the other hand, are regulated by Law 67 of 1979 and have the purpose of...

By which forms No. 505 "Taxes on the importation of ultra-processed sweetened beverages and ultra-processed food products and No. 690 version 9 "Official receipt of payment of customs duties and exchange penalties" are prescribed. Draft Resolution For the above, comments, observations and suggestions on the draft resolution will be received from September 29 to October 13, 2023, through the following mailbox: Sub_Operacion_aduanera@dian.gov.co This form is for exclusive use to receive only comments on the draft resolution, please refrain from sending different communications. No comments will be received after the expiration of the publication term provided herein. Download here the Draft Resolution

Is the granting of a low amount consumer credit subject to sales tax? LEGAL THESIS The granting of a low amount consumer credit is not subject to sales tax under the terms of numeral 16 of article 476 of the Tax Statute. Article 476 of the Tax Statute states that are excluded from sales tax, among other services, "Interest and financial yields for credit operations, provided they are not part of the taxable base indicated in article 447, and leasing" (underlined out of text). oficio_dian_15112_2023Download

Modifications to the Tax Statute bring a load of benefits for Cali residents In second debate was approved by the Council of Cali the Draft Agreement No. 218 of 2023 "by which rules of the tax statute and procedure of the district of Santiago de Cali are modified". Diego Fernando López Cardona, Deputy Director of Taxes and Revenues of the District explained the implications of the initiative. "This is an Agreement that the citizens of Cali were waiting for; especially taxpayers who have assets that are part of the historical and cultural heritage of the city which were covered by a discount on the property tax that was in force until December 31, 2022; that is one of the good news we have and is that this discount is reactivated, such as the one that was in force until December 31,...

With the support of the Inter-American Center of Tax Administrations - CIAT, the State Secretariat for Economic Affairs of Switzerland - SECO and the State Agency of Tax Administration of Spain - AEAT. The first of the 11 working sessions that will be held during a year and a half, in development of the "Capacity Building in International Taxation" Program, which will allow the DIAN to strengthen capacities in transfer pricing, Advance Pricing Agreements - APAs, and other issues, obtaining additional tools to carry out its functions with the required technical quality, was successfully concluded. The meeting is part of the Cooperation Agreement between the Inter-American Center of Tax Administrations - CIAT and the State Secretariat for Economic Affairs of Switzerland (CIAT-SECO II), with the State Agency of Tax Administration of Switzerland - DIAN....