{"id":7428,"date":"2016-02-18T00:38:23","date_gmt":"2016-02-18T05:38:23","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-47\/"},"modified":"2020-10-26T08:37:50","modified_gmt":"2020-10-26T13:37:50","slug":"dian-revenue-ruling-47","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-47\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p><strong>DIAN REVENUE RULING <\/strong><\/p>\n<p><strong>Term for filing income tax returns of Chilean companies.<\/strong><\/p>\n<p><strong>Revenue Ruling No. <\/strong><strong>31716 of October 30 of 2015<\/strong><\/p>\n<p><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">DIAN establishes that in accordance with the double taxation agreement entered between Colombia and Chile, Chilean companies that substitute or cancel their foreign investment in Colombia, do not have the same term to file the income tax returns as Colombian companies. Therefore, Chilean companies shall comply with Section 326 of the Colombia Tax Statute.<\/p>\n<p style=\"text-align: justify;\">In its Revenue Ruling, the Tax Authority sets that a Colombian company and a Chilean company will always be in a non-comparable situation. In consequence, when companies have been incorporated under Colombian law they necessarily have a fiscal domicile in Colombia, whereas companies domiciled in Chile, will always be non-residents for foreign exchange matters. As the companies are not in comparable situations, there would not be any breach of the legal obligations or of the agreement held between Colombia and Chile so there is no need to apply the non-discrimination clause.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Term for filing income tax returns of Chilean companies.<\/p>\n<p>Revenue Ruling No. 31716 of October 30 of 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":[1],"tags":[],"class_list":["post-7428","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>DIAN REVENUE RULING - 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\/dian-revenue-ruling-47\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DIAN REVENUE RULING - PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"og:description\" content=\"Term for filing income tax returns of Chilean companies.  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