{"id":2487,"date":"2025-08-11T23:27:46","date_gmt":"2025-08-11T23:27:46","guid":{"rendered":"https:\/\/planningtax.com\/?p=2487"},"modified":"2025-08-11T23:27:47","modified_gmt":"2025-08-11T23:27:47","slug":"firma-de-revisor-fiscal-en-declaraciones-tributarias-empresas-industriales-y-comerciales-del-estado","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/firma-de-revisor-fiscal-en-declaraciones-tributarias-empresas-industriales-y-comerciales-del-estado\/","title":{"rendered":"Firma de Revisor Fiscal en declaraciones tributarias &#8211; Empresas Industriales y Comerciales del Estado"},"content":{"rendered":"<p>La DIAN precis\u00f3 que las Empresas Industriales y Comerciales del Estado (EICE) que desarrollen actividades en competencia con el sector privado o p\u00fablico deben contar con revisor fiscal, siempre que cumplan las condiciones establecidas en la Ley 43 de 1990 o el C\u00f3digo de Comercio. La entidad aclar\u00f3 que esta obligaci\u00f3n aplica incluso si en conceptos anteriores se entend\u00eda lo contrario, debido a que los fundamentos de tales interpretaciones fueron derogados. Se invita a consultar el concepto completo para conocer el alcance de esta disposici\u00f3n.<\/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\/2025\/08\/Concepto-11044-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Concepto 11044 DIAN.\"><\/object><a id=\"wp-block-file--media-ccc5a0f4-7d7b-40ea-9aae-0aa484664edc\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/08\/Concepto-11044-DIAN.pdf\">Concepto 11044 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/08\/Concepto-11044-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ccc5a0f4-7d7b-40ea-9aae-0aa484664edc\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN precis\u00f3 que las Empresas Industriales y Comerciales del Estado (EICE) que desarrollen actividades en competencia con el sector privado o p\u00fablico deben contar con revisor fiscal, siempre que cumplan las condiciones establecidas en la Ley 43 de 1990 o el C\u00f3digo de Comercio. La entidad aclar\u00f3 que esta obligaci\u00f3n aplica incluso si en [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2487","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\/2487","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=2487"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2487\/revisions"}],"predecessor-version":[{"id":2489,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2487\/revisions\/2489"}],"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=2487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}