{"id":1622,"date":"2024-07-15T01:29:00","date_gmt":"2024-07-15T01:29:00","guid":{"rendered":"https:\/\/planningtax.com\/?p=1622"},"modified":"2024-07-16T01:34:08","modified_gmt":"2024-07-16T01:34:08","slug":"procedimiento-tributario-declaracion-anual-de-activos-en-el-exterior","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/procedimiento-tributario-declaracion-anual-de-activos-en-el-exterior\/","title":{"rendered":"Procedimiento Tributario. Declaraci\u00f3n anual de activos en el exterior"},"content":{"rendered":"<p>\u00ab(&#8230;) este Despacho considera que no es correcta la interpretaci\u00f3n bajo la cual se considera que la correcci\u00f3n de la declaraci\u00f3n anual de activos en el exterior no se encuentra sujeta a sanci\u00f3n alguna.&nbsp;<\/p>\n\n\n\n<p>Esto, toda vez que la conducta sancionable (i.e. suministrar informaci\u00f3n con errores a la Administraci\u00f3n) se encuentra debidamente tipificada y sujeta a sanci\u00f3n, de conformidad con el art\u00edculo&nbsp;<a href=\"https:\/\/normograma.dian.gov.co\/dian\/compilacion\/docs\/estatuto_tributario.htm#651\">651<\/a>&nbsp;del Estatuto Tributario.<\/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\/07\/CONCEPTO-004077-int-1102-DE-2024.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO-004077-int-1102-DE-2024.\"><\/object><a id=\"wp-block-file--media-14d8b6a7-25ee-4f16-a36a-05924b5b5531\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/07\/CONCEPTO-004077-int-1102-DE-2024.pdf\">CONCEPTO-004077-int-1102-DE-2024<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/07\/CONCEPTO-004077-int-1102-DE-2024.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-14d8b6a7-25ee-4f16-a36a-05924b5b5531\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00ab(&#8230;) este Despacho considera que no es correcta la interpretaci\u00f3n bajo la cual se considera que la correcci\u00f3n de la declaraci\u00f3n anual de activos en el exterior no se encuentra sujeta a sanci\u00f3n alguna.&nbsp; Esto, toda vez que la conducta sancionable (i.e. suministrar informaci\u00f3n con errores a la Administraci\u00f3n) se encuentra debidamente tipificada y sujeta [&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-1622","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\/1622","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=1622"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1622\/revisions"}],"predecessor-version":[{"id":1624,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1622\/revisions\/1624"}],"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=1622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=1622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=1622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}