{"id":7423,"date":"2016-02-18T00:40:45","date_gmt":"2016-02-18T05:40:45","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-53\/"},"modified":"2021-05-07T11:53:49","modified_gmt":"2021-05-07T16:53:49","slug":"dian-revenue-ruling-53","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/legal-bulletin\/dian-revenue-ruling-53\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p><strong>DIAN REVENUE RULING<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>DIAN issues revenue ruling regarding the update of the tax basis of investments or shares held in foreign companies in consideration of changes in foreign exchange rates.<\/strong><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Revenue Ruling No. 32979 of November 17, 2015<\/strong><\/p>\n<p><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">In its Revenue Ruling No. 32979 of 2015, DIAN upheld that the difference in the exchange rate from currency revaluation or devaluation shall be applied in the determination of the tax basis of goods possessed in foreign currency, using the official exchange rate certified by the Colombian Financial Superintendence.<\/p>\n<p style=\"text-align: justify;\">However the income, cost or expense recognition of such difference only occurs at the moment of transferring the assets possessed in foreign currency.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DIAN issues revenue ruling regarding the update of the tax basis of investments or shares held in foreign companies in consideration of changes in foreign exchange rates.<\/p>\n<p>Revenue Ruling No. 32979 of November 17, 2015<\/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":[1665],"tags":[],"class_list":["post-7423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-bulletin","areas-abogado-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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