1.0PHR Legal | Posse Herrera Ruizhttps://phrlegal.com/en/rich600338<blockquote class="wp-embedded-content" data-secret="Km7o79YQEr"><a href="https://phrlegal.com/en/novelties-en/tax-doctrine-and-jurisprudence-3/">TAX DOCTRINE AND JURISPRUDENCE</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://phrlegal.com/en/novelties-en/tax-doctrine-and-jurisprudence-3/embed/#?secret=Km7o79YQEr" width="600" height="338" title="“TAX DOCTRINE AND JURISPRUDENCE” — PHR Legal | Posse Herrera Ruiz" data-secret="Km7o79YQEr" 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.jpg690440Official doctrine of the Colombian Tax Administration ("DIAN") regarding the complementary Voluntary Disclosure Tax ("Impuesto de Normalización") Assets held abroad directly by Colombian tax residents that have been included in their income tax returns by an inferior value to their real tax value, are not subject to the Voluntary Disclosure Tax.