{"id":877,"date":"2023-08-08T03:26:00","date_gmt":"2023-08-08T03:26:00","guid":{"rendered":"https:\/\/planningaudit.com\/?p=877"},"modified":"2023-08-24T03:28:41","modified_gmt":"2023-08-24T03:28:41","slug":"dian-compilo-doctrina-oficial-de-la-ley-2277-de-2022","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/dian-compilo-doctrina-oficial-de-la-ley-2277-de-2022\/","title":{"rendered":"DIAN compiled the official doctrine of Law 2277 of 2022."},"content":{"rendered":"<p class=\"wp-block-paragraph\">De conformidad con el art\u00edculo 56 del Decreto 1742 de 2020 y mediante el presente documento (1\u00aa versi\u00f3n), la Subdirecci\u00f3n de Normativa y Doctrina se permite compilar la doctrina oficial emitida sobre la Ley 2277 de 2022 en aras de facilitar su b\u00fasqueda y consulta; documento que, en todo caso, no sustituye la doctrina compilada.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contenido<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CONCEPTOS GENERALES SOBRE EL IMPUESTO SOBRE LA RENTA<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>A CARGO DE LAS PERSONAS NATURALES<\/li>\n\n\n\n<li>A CARGO DE LAS PERSONAS JUR\u00cdDICAS<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">CONCEPTO GENERAL SOBRE EL R\u00c9GIMEN SIMPLE DE TRIBUTACI\u00d3N \u2013 SIMPLE<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CONCEPTO GENERAL SOBRE EL IMPUESTO AL PATRIMONIO<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CONCEPTO GENERAL SOBRE EL IMPUESTO DE TIMBRE NACIONAL<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CONCEPTOS GENERALES SOBRE LOS IMPUESTOS AMBIENTALES<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>IMPUESTO NACIONAL SOBRE PRODUCTOS PL\u00c1STICOS DE UN SOLO USO UTILIZADOS PARA ENVASAR, EMBALAR O EMPACAR BIENES<\/li>\n\n\n\n<li>IMPUESTO NACIONAL AL CARBONO<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">CONCEPTO GENERAL SOBRE LOS IMPUESTOS SALUDABLES<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CONCEPTO GENERAL EN MATERIA DE PROCEDIMIENTO TRIBUTARIO Y ADUANERO<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CONCEPTO GENERAL SOBRE LAS DEROGATORIAS<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para facilitar la consulta de la ciudadan\u00eda de la doctrina emitida sobre la reforma tributaria, Ley 2277 de 2022, la DIAN recopil\u00f3 en una primera versi\u00f3n de 132 p\u00e1ginas dicha informaci\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:\/\/planningaudit.com\/wp-content\/uploads\/2023\/08\/849-011080-CONTRIBUYENTES-Compilacion-Doctrina-Ley-227-de-2022.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 849-011080-CONTRIBUYENTES-Compilacion-Doctrina-Ley-227-de-2022.\"><\/object><a id=\"wp-block-file--media-f3f52fb2-a828-4e90-ad6f-b3be5934f326\" href=\"https:\/\/planningaudit.com\/wp-content\/uploads\/2023\/08\/849-011080-CONTRIBUYENTES-Compilacion-Doctrina-Ley-227-de-2022.pdf\">849-011080-CONTRIBUYENTES-Compilacion-Doctrina-Ley-227-de-2022<\/a><a href=\"https:\/\/planningaudit.com\/wp-content\/uploads\/2023\/08\/849-011080-CONTRIBUYENTES-Compilacion-Doctrina-Ley-227-de-2022.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-f3f52fb2-a828-4e90-ad6f-b3be5934f326\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>De conformidad con el art\u00edculo 56 del Decreto 1742 de 2020 y mediante el presente documento (1\u00aa versi\u00f3n), la Subdirecci\u00f3n de Normativa y Doctrina se permite compilar la doctrina oficial emitida sobre la Ley 2277 de 2022 en aras de facilitar su b\u00fasqueda y consulta; documento que, en todo caso, no sustituye la doctrina compilada. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":879,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-877","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\/877","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/comments?post=877"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/877\/revisions"}],"predecessor-version":[{"id":880,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/877\/revisions\/880"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/879"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}