1.0PHR Legal | Posse Herrera Ruizhttps://phrlegal.com/en/rich600338<blockquote class="wp-embedded-content" data-secret="fCnqpx3da9"><a href="https://phrlegal.com/en/novelties-en/dian-revenue-ruling-29/">DIAN REVENUE RULING</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://phrlegal.com/en/novelties-en/dian-revenue-ruling-29/embed/#?secret=fCnqpx3da9" width="600" height="338" title="“DIAN REVENUE RULING” — PHR Legal | Posse Herrera Ruiz" data-secret="fCnqpx3da9" 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.jpg690440Income tax liability of Mutual Investment Funds In its Revenue Ruling 118115 of 2015, the Tax Administration (DIAN) held that Mutual Investment Funds ("MIF") that don't perform industrial or marketing activities are not required to pay income tax