{"id":7448,"date":"2016-04-07T19:30:14","date_gmt":"2016-04-08T00:30:14","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-54\/"},"modified":"2020-10-26T08:30:49","modified_gmt":"2020-10-26T13:30:49","slug":"dian-revenue-ruling-54","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-54\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p><strong>DIAN REVENUE RULING<\/strong><\/p>\n<p><strong>Application of tax rules to trust agreements <\/strong><\/p>\n<p><strong>DIAN Revenue Ruling No. 1990 of February 10<sup>th<\/sup>, 2016<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">The Colombian Tax Authority (DIAN) reminds the petitioner that it is not competent to rule on matters concerning with local or municipal taxes. However, it refers to the application of income tax rules to trust contracts.<\/p>\n<p style=\"text-align: justify;\">DIAN states that under Section 102 of the Colombian Tax Code, the Trust Company is responsible for the compliance, on behalf of the different trust it manages, not only with performing the withholding at the moment of payment or account credit, but with all other formal obligations such as filing returns, making the payment to the Tax Administration, issuing certificates and submitting the returns filed.<\/p>\n<p style=\"text-align: justify;\">Consequently, it upholds those conclusions that had been reiterated in its Revenue Ruling No. 048995 of August 6<sup>th<\/sup> 2013, and other previous rulings (R.R.) such as R.R. No. 68177 of December 30<sup>th<\/sup> 2014, R.R. No. 071401 of November 7<sup>th<\/sup> 2013, and R.R. No. 51897 of the 31<sup>st<\/sup> of May, 2000.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Application of tax rules to trust agreements<\/p>\n<p>DIAN Revenue Ruling N\u00ba 1990 of February 10th, 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-7448","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 - 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