1.0PHR Legal | Posse Herrera Ruizhttps://phrlegal.com/en/rich600338<blockquote class="wp-embedded-content" data-secret="R349R1vl61"><a href="https://phrlegal.com/en/novelties-en/dian-revenue-ruling-51/">DIAN REVENUE RULING</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://phrlegal.com/en/novelties-en/dian-revenue-ruling-51/embed/#?secret=R349R1vl61" width="600" height="338" title="“DIAN REVENUE RULING” — PHR Legal | Posse Herrera Ruiz" data-secret="R349R1vl61" 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.jpg690440DIAN clarifies that the labor income exemption to the Minimum Alternative Tax for individuals (IMAN) liquidation is not extended to the minimum withholding basis of Section 384 of the Tax Code. Revenue Ruling No. 1344 of February 4 of 2016