{"version":"1.0","provider_name":"PHR Legal | Posse Herrera Ruiz","provider_url":"https:\/\/phrlegal.com\/en\/","title":"DIAN REVENUE RULING - PHR Legal | Posse Herrera Ruiz","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"5Xj5nhr2Ps\"><a href=\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-15\/\">DIAN REVENUE RULING<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-15\/embed\/#?secret=5Xj5nhr2Ps\" width=\"600\" height=\"338\" title=\"&#8220;DIAN REVENUE RULING&#8221; &#8212; PHR Legal | Posse Herrera Ruiz\" data-secret=\"5Xj5nhr2Ps\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!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);\n\/\/# sourceURL=https:\/\/phrlegal.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","thumbnail_width":690,"thumbnail_height":440,"description":"Even if a taxpayer is not obliged to compute income tax applying a presumptive taxable base, it should apply the minimum taxable base that is established for CREE tax  DIAN refers to the obligation to apply the minimum taxable base for the CREE tax even if the taxpayer is excluded from the obligation to compute the income tax applying a presumptive taxable base."}