{"id":7452,"date":"2016-04-07T19:53:15","date_gmt":"2016-04-08T00:53:15","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-57\/"},"modified":"2020-10-26T08:25:08","modified_gmt":"2020-10-26T13:25:08","slug":"dian-revenue-ruling-57","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p><strong>DIAN REVENUE RULING<\/strong><\/p>\n<p><strong>Income tax withholding for new employees<\/strong><\/p>\n<p><strong>DIAN Revenue Ruling No. 1145 of February 2nd<sup>st<\/sup>, 2016<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">In its revenue ruling, the Tax Authority clarifies that, in relation with those employees that have been recently hired and are considered as employees for tax purposes, the corresponding income tax withholding should be practiced.<\/p>\n<p style=\"text-align: justify;\">It shall be considered that Section 2 of Decree 1070\/2013 makes no distinction among individuals who work for the first time, and those individuals that have been previously working. In this regard, the Tax Authority concludes that the withholding should be practiced on the payment or crediting of accounts for labor income to any individual classified as an employee; regardless whether it is his\/her first job.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income tax withholding for new employees<\/p>\n<p>DIAN Revenue Ruling N\u00ba 1145 of February 2nd, 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-7452","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-57\/\" \/>\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=\"Income tax withholding for new employees  DIAN Revenue Ruling N\u00ba 1145 of February 2nd, 2016\" \/>\n<meta property=\"og:url\" content=\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/\" \/>\n<meta property=\"og:site_name\" content=\"PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"article:published_time\" content=\"2016-04-08T00:53:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-10-26T13:25:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"690\" \/>\n\t<meta property=\"og:image:height\" content=\"440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor Pixelpro\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/\"},\"author\":{\"name\":\"Editor Pixelpro\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c\"},\"headline\":\"DIAN REVENUE RULING\",\"datePublished\":\"2016-04-08T00:53:15+00:00\",\"dateModified\":\"2020-10-26T13:25:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/\"},\"wordCount\":120,\"publisher\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"articleSection\":[\"Noticias\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/\",\"url\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/\",\"name\":\"DIAN REVENUE RULING - PHR Legal | Posse Herrera Ruiz\",\"isPartOf\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"datePublished\":\"2016-04-08T00:53:15+00:00\",\"dateModified\":\"2020-10-26T13:25:08+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#primaryimage\",\"url\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"contentUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"width\":690,\"height\":440},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/phrlegal.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DIAN REVENUE RULING\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/phrlegal.com\/en\/#website\",\"url\":\"https:\/\/phrlegal.com\/en\/\",\"name\":\"PHR Legal | Posse Herrera Ruiz\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/phrlegal.com\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\",\"name\":\"POSSE HERRERA RUIZ\",\"url\":\"https:\/\/phrlegal.com\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg\",\"contentUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg\",\"width\":1,\"height\":1,\"caption\":\"POSSE HERRERA RUIZ\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c\",\"name\":\"Editor Pixelpro\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510\",\"contentUrl\":\"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510\",\"caption\":\"Editor Pixelpro\"},\"sameAs\":[\"https:\/\/pixelpro.com.co\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"DIAN REVENUE RULING - PHR Legal | Posse Herrera Ruiz","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/","og_locale":"en_US","og_type":"article","og_title":"DIAN REVENUE RULING - PHR Legal | Posse Herrera Ruiz","og_description":"Income tax withholding for new employees  DIAN Revenue Ruling N\u00ba 1145 of February 2nd, 2016","og_url":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/","og_site_name":"PHR Legal | Posse Herrera Ruiz","article_published_time":"2016-04-08T00:53:15+00:00","article_modified_time":"2020-10-26T13:25:08+00:00","og_image":[{"width":690,"height":440,"url":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","type":"image\/jpeg"}],"author":"Editor Pixelpro","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#article","isPartOf":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/"},"author":{"name":"Editor Pixelpro","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c"},"headline":"DIAN REVENUE RULING","datePublished":"2016-04-08T00:53:15+00:00","dateModified":"2020-10-26T13:25:08+00:00","mainEntityOfPage":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/"},"wordCount":120,"publisher":{"@id":"https:\/\/phrlegal.com\/en\/#organization"},"image":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#primaryimage"},"thumbnailUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","articleSection":["Noticias"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/","url":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/","name":"DIAN REVENUE RULING - PHR Legal | Posse Herrera Ruiz","isPartOf":{"@id":"https:\/\/phrlegal.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#primaryimage"},"image":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#primaryimage"},"thumbnailUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","datePublished":"2016-04-08T00:53:15+00:00","dateModified":"2020-10-26T13:25:08+00:00","breadcrumb":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#primaryimage","url":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","contentUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","width":690,"height":440},{"@type":"BreadcrumbList","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-57\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/phrlegal.com\/en\/"},{"@type":"ListItem","position":2,"name":"DIAN REVENUE RULING"}]},{"@type":"WebSite","@id":"https:\/\/phrlegal.com\/en\/#website","url":"https:\/\/phrlegal.com\/en\/","name":"PHR Legal | Posse Herrera Ruiz","description":"","publisher":{"@id":"https:\/\/phrlegal.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/phrlegal.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/phrlegal.com\/en\/#organization","name":"POSSE HERRERA RUIZ","url":"https:\/\/phrlegal.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg","contentUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg","width":1,"height":1,"caption":"POSSE HERRERA RUIZ"},"image":{"@id":"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c","name":"Editor Pixelpro","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/image\/","url":"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510","contentUrl":"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510","caption":"Editor Pixelpro"},"sameAs":["https:\/\/pixelpro.com.co\/"]}]}},"_links":{"self":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts\/7452","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/comments?post=7452"}],"version-history":[{"count":0,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts\/7452\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/media\/7273"}],"wp:attachment":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/media?parent=7452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/categories?post=7452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/tags?post=7452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}