{"id":1441,"date":"2024-03-05T03:19:00","date_gmt":"2024-03-05T03:19:00","guid":{"rendered":"https:\/\/planningtax.com\/?p=1441"},"modified":"2024-03-12T03:24:54","modified_gmt":"2024-03-12T03:24:54","slug":"procedimiento-tributario-determinacion-de-beneficiarios-finales","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/procedimiento-tributario-determinacion-de-beneficiarios-finales\/","title":{"rendered":"Procedimiento Tributario- Determinaci\u00f3n de Beneficiarios finales"},"content":{"rendered":"<p><strong>PROBLEMA JUR\u00cdDICO<\/strong><\/p>\n\n\n\n<p>\u00bfPara determinar los beneficiarios finales se deben aplicar los lineamientos del Sistema de Administraci\u00f3n de Riesgo de Lavado de Activos y de la Financiaci\u00f3n del Terrorismo (SARLAFT)?<\/p>\n\n\n\n<p><strong>TESIS JUR\u00cdDICA<\/strong><\/p>\n\n\n\n<p>Para determinar los beneficiarios finales no se deben aplicar los lineamientos del Sistema de Administraci\u00f3n de Riesgo de Lavado de Activos y de la Financiaci\u00f3n del Terrorismo (SARLAFT). En su lugar, se debe observar lo dispuesto en el art\u00edculo 631-5 del Estatuto Tributario y en la Resoluci\u00f3n DIAN 164 de 2021.<\/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\/2024\/03\/Procedimiento-Tributario-Determinacion-de-Beneficiarios-finales.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Procedimiento-Tributario-Determinacion-de-Beneficiarios-finales.\"><\/object><a id=\"wp-block-file--media-ec753fdd-9c3b-47c0-8a8f-47098562bfe4\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/03\/Procedimiento-Tributario-Determinacion-de-Beneficiarios-finales.pdf\">Procedimiento-Tributario-Determinacion-de-Beneficiarios-finales<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/03\/Procedimiento-Tributario-Determinacion-de-Beneficiarios-finales.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ec753fdd-9c3b-47c0-8a8f-47098562bfe4\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>PROBLEMA JUR\u00cdDICO \u00bfPara determinar los beneficiarios finales se deben aplicar los lineamientos del Sistema de Administraci\u00f3n de Riesgo de Lavado de Activos y de la Financiaci\u00f3n del Terrorismo (SARLAFT)? TESIS JUR\u00cdDICA Para determinar los beneficiarios finales no se deben aplicar los lineamientos del Sistema de Administraci\u00f3n de Riesgo de Lavado de Activos y de la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1441","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\/1441","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=1441"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1441\/revisions"}],"predecessor-version":[{"id":1443,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1441\/revisions\/1443"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=1441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=1441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=1441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}