{"id":2551,"date":"2025-09-24T20:34:13","date_gmt":"2025-09-24T20:34:13","guid":{"rendered":"https:\/\/planningtax.com\/?p=2551"},"modified":"2025-09-24T20:34:18","modified_gmt":"2025-09-24T20:34:18","slug":"resolucion-unica-de-la-dian-simplificacion-normativa-en-materia-tributaria-aduanera-y-cambiaria","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/resolucion-unica-de-la-dian-simplificacion-normativa-en-materia-tributaria-aduanera-y-cambiaria\/","title":{"rendered":"Resoluci\u00f3n \u00danica de la DIAN: simplificaci\u00f3n normativa en materia tributaria, aduanera y cambiaria"},"content":{"rendered":"<ol class=\"wp-block-list\">\n<li>La Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 la Resoluci\u00f3n 000227 del 23 de septiembre de 2025, con la cual unifica y compila en un solo cuerpo normativo diversas disposiciones de car\u00e1cter tributario, aduanero y cambiario, facilitando la consulta y el cumplimiento por parte de los contribuyentes y usuarios aduaneros. Esta medida busca reducir la dispersi\u00f3n normativa, fortalecer la seguridad jur\u00eddica y optimizar la gesti\u00f3n de las obligaciones fiscales, representando un paso hacia la simplificaci\u00f3n y modernizaci\u00f3n regulatoria. La DIAN recuerda la importancia de que contribuyentes y asesores revisen los ajustes introducidos para asegurar el cumplimiento oportuno y evitar sanciones.<\/li>\n<\/ol>\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\/09\/Resolucion-000227_DIAN_Resolucion-Unica-en-Materia-Tributaria-Aduanera-y-Cambiaria_23sep2025.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Resolucio\u0301n 000227_DIAN_Resolucio\u0301n U\u0301nica en Materia Tributaria, Aduanera y Cambiaria_23sep2025.\"><\/object><a id=\"wp-block-file--media-a6e61d8f-ae88-47a7-acbc-3d749321b5ee\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/09\/Resolucion-000227_DIAN_Resolucion-Unica-en-Materia-Tributaria-Aduanera-y-Cambiaria_23sep2025.pdf\">Resolucio\u0301n 000227_DIAN_Resolucio\u0301n U\u0301nica en Materia Tributaria, Aduanera y Cambiaria_23sep2025<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/09\/Resolucion-000227_DIAN_Resolucion-Unica-en-Materia-Tributaria-Aduanera-y-Cambiaria_23sep2025.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a6e61d8f-ae88-47a7-acbc-3d749321b5ee\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":953,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2551","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\/2551","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=2551"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2551\/revisions"}],"predecessor-version":[{"id":2553,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2551\/revisions\/2553"}],"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=2551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}