{"id":7277,"date":"2015-12-11T22:50:54","date_gmt":"2015-12-12T03:50:54","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/tax-doctrine-and-jurisprudence-4\/"},"modified":"2020-10-26T09:33:48","modified_gmt":"2020-10-26T14:33:48","slug":"tax-doctrine-and-jurisprudence-4","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/tax-doctrine-and-jurisprudence-4\/","title":{"rendered":"TAX DOCTRINE AND JURISPRUDENCE"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p><span class=\"phrcustom\">Colombian Tax Administration (&#8220;DIAN&#8221;) rules on the calculation of the tax base of the Wealth Tax (&#8220;Impuesto a la Riqueza&#8221;), and the National Government establishes the dates for the filing and payment of the Wealth tax and its complementary Voluntary Disclosure Tax (&#8220;Impuesto de Normalizaci\u00f3n&#8221;)<\/span><br \/>\nThe Colombian Tax Administration has confirmed that the appreciation of property, plant and equipment is not included in the tax base of the Wealth Tax. The Government sets dates for the filing of the Wealth Tax returns, and its complementary Voluntary Disclosure Tax.<\/p>\n","protected":false},"author":2,"featured_media":7273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TAX DOCTRINE AND JURISPRUDENCE - PHR Legal | Posse Herrera Ruiz<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/phrlegal.com\/en\/novelties-en\/tax-doctrine-and-jurisprudence-4\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TAX DOCTRINE AND JURISPRUDENCE - PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"og:description\" content=\"Colombian Tax Administration (&quot;DIAN&quot;) rules on the calculation of the tax base of the Wealth Tax (&quot;Impuesto a la Riqueza&quot;), and the National Government establishes the dates for the filing and payment of the Wealth tax and its complementary Voluntary Disclosure Tax (&quot;Impuesto de Normalizaci\u00f3n&quot;) The Colombian Tax Administration has confirmed that the appreciation of property, plant and equipment is not included in the tax base of the Wealth Tax. 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