{"id":7494,"date":"2016-06-08T20:15:51","date_gmt":"2016-06-09T01:15:51","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-72\/"},"modified":"2020-10-26T08:18:06","modified_gmt":"2020-10-26T13:18:06","slug":"dian-revenue-ruling-72","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-72\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p><strong>DIAN REVENUE RULING<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Taxpayers must file an income tax return to claim a tax refund even if they aren&#8217;t otherwise required to file the return <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>The Colombian Tax Authority\u2014 DIAN\u2014 referred to the case of individuals who do not meet the income tax filing requirements, but choose voluntarily to do so <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">In its Revenue Ruling No. 279 of April 11, 2016, DIAN argues that income taxpayers who do not meet the requirements to file the return, can voluntarily do so if they qualify for a refundable credit (such as the case in which the recipient&#8217;s tax liability is less than the tax withheld). In these cases, taxpayers must file a return to get a refund even if they aren&#8217;t otherwise required to do so.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taxpayers must file an income tax return to claim a tax refund even if they aren&#8217;t otherwise required to file the return<\/p>\n<p>The Colombian Tax Authority\u2014 DIAN\u2014 referred to the case of individuals who do not meet the income tax filing requirements, but choose voluntarily to do so<\/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-7494","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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