1.0PHR Legal | Posse Herrera Ruizhttps://phrlegal.com/en/rich600338<blockquote class="wp-embedded-content" data-secret="addasl0rld"><a href="https://phrlegal.com/en/novelties-en/dian-revenue-ruling-11/">DIAN REVENUE RULING</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://phrlegal.com/en/novelties-en/dian-revenue-ruling-11/embed/#?secret=addasl0rld" width="600" height="338" title="“DIAN REVENUE RULING” — PHR Legal | Posse Herrera Ruiz" data-secret="addasl0rld" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://phrlegal.com/wp-includes/js/wp-embed.min.js </script> https://phrlegal.com/wp-content/uploads/2020/10/TAX-Destacada.jpg690440Change in DIAN's doctrine regarding the obligation to verify the compliance with social security's contributions when engaging with independent contractors DIAN's Revenue Ruling No. 404 of May 5, 2015, revoked its previous thesis that stated that this verification was not needed in cases where the duration of the contract was of less than three months