{"id":1139,"date":"2023-09-15T20:55:00","date_gmt":"2023-09-15T20:55:00","guid":{"rendered":"https:\/\/planningtax.com\/?p=1139"},"modified":"2023-09-18T21:01:33","modified_gmt":"2023-09-18T21:01:33","slug":"declaracion-de-renta-electronica-para-personas-naturales","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/declaracion-de-renta-electronica-para-personas-naturales\/","title":{"rendered":"Electronic income tax return for individuals"},"content":{"rendered":"<p><strong>Resoluci\u00f3n No. 000139 DIAN<\/strong><\/p>\n\n\n\n<p><strong>ART\u00cdCULO 1. MODIFICAR<\/strong> el numeral 14 del art\u00edculo 1 de la Resoluci\u00f3n 12761 de 2011, el cual quedar\u00e1 as\u00ed:<\/p>\n\n\n\n<p>\u201c14. Los representantes, revisores fiscales y contadores de los obligados a presentar las declaraciones de manera virtual se\u00f1alados en el presente articulo\u201d.<\/p>\n\n\n\n<p><strong>ART\u00cdCULO 2. ADICIONAR<\/strong> el numeral 15 al art\u00edculo 1 de la Resoluci\u00f3n 12761 de 2011, el cual quedar\u00e1 as\u00ed:<\/p>\n\n\n\n<p>\u201c15. Las personas naturales y sucesiones iliquidas obligadas a presentar declaraci\u00f3n del impuesto sobre la renta y complementario y aquellas que lo hagan de manera voluntaria en los t\u00e9rminos del par\u00e1grafo del articulo 6 del Estatuto Tributario.\u201d.<\/p>\n\n\n\n<p><strong>ART\u00cdCULO 3. INICIO DE LA OBLIGACI\u00d3N<\/strong>. Los nuevos obligados se\u00f1alados en los art\u00edculos 1 y 2 de la presente Resoluci\u00f3n deber\u00e1n presentar en lo sucesivo sus declaraciones a trav\u00e9s de los Servicios Inform\u00e1ticos de la Direcci\u00f3n de Impuestos y Aduanas Nacionales haciendo uso del instrumento de firma electr\u00f3nica (IFE) a partir del dieciocho (18) de septiembre de 2023.<\/p>\n\n\n\n<p>Quienes a la fecha de entrada en vigencia de la presente Resoluci\u00f3n est\u00e1n obligados a presentar sus declaraciones de manera virtual, deben continuar haci\u00e9ndolo de esta forma.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planningtax.com\/wp-content\/uploads\/2023\/09\/Resolucion-No.-0139_DIAN_DR-electronica-para-PN_15sep2023.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Resolucion-No.-0139_DIAN_DR-electronica-para-PN_15sep2023.\"><\/object><a id=\"wp-block-file--media-cb629851-f48f-4fb0-a15c-1632a6f5bdec\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2023\/09\/Resolucion-No.-0139_DIAN_DR-electronica-para-PN_15sep2023.pdf\">Resolucion-No.-0139_DIAN_DR-electronica-para-PN_15sep2023<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2023\/09\/Resolucion-No.-0139_DIAN_DR-electronica-para-PN_15sep2023.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-cb629851-f48f-4fb0-a15c-1632a6f5bdec\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Resoluci\u00f3n No. 000139 DIAN ART\u00cdCULO 1. MODIFICAR el numeral 14 del art\u00edculo 1 de la Resoluci\u00f3n 12761 de 2011, el cual quedar\u00e1 as\u00ed: \u201c14. Los representantes, revisores fiscales y contadores de los obligados a presentar las declaraciones de manera virtual se\u00f1alados en el presente articulo\u201d. ART\u00cdCULO 2. ADICIONAR el numeral 15 al art\u00edculo 1 de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":953,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1139","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1139","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/comments?post=1139"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1139\/revisions"}],"predecessor-version":[{"id":1141,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1139\/revisions\/1141"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/953"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=1139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=1139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=1139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}