{"id":7430,"date":"2016-02-18T00:37:03","date_gmt":"2016-02-18T05:37:03","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-46\/"},"modified":"2020-10-26T08:38:37","modified_gmt":"2020-10-26T13:38:37","slug":"dian-revenue-ruling-46","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-46\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>DIAN REVENUE RULING <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Application of International Financial Reporting Standards \u2013 IFRS for the transfer pricing regime. <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>DIAN Revenue Ruling no. 1399 of February 5 of 2016 <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">Article 165 of Law 1607 of 2012 includes two conditions for the application of COL \u2013 GAAP in the 4 years of entrance into force of IFRS:<\/p>\n<ol style=\"text-align: justify;\">\n<li>That the tax provision contains a remission, express or implied, to an accounting provision.<\/li>\n<li>That through that remission, a tax basis is determined.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">DIAN said that although Section 260-3 includes the first condition, it does not include the second one. The remission at fist level makes reference to the use of accounting information with the objective of comparing it with independent parties, in accordance with the comparability criteria of the arm\u2019s length principle. In a second level, in the event of not complying with the prices or profit margins this implies an adjustment on the median, which affects the tax burden of the taxpayer.<\/p>\n<p style=\"text-align: justify;\">In this sense, DIAN established that the price or profit margin in operations with related parties considering the Transfer Pricing Regime, will be determined from the date of effective application of the new accountability frames for both public and private sectors, without retroactivity.<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Application of International Financial Reporting Standards \u2013 IFRS for the transfer pricing regime.<\/p>\n<p>DIAN Revenue Ruling no. 1399 of February 5 of 2016<\/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-7430","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-46\/\" \/>\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=\"Application of International Financial Reporting Standards \u2013 IFRS for the transfer pricing regime.  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