{"id":7516,"date":"2016-07-28T03:32:03","date_gmt":"2016-07-28T08:32:03","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-81\/"},"modified":"2020-10-26T08:13:09","modified_gmt":"2020-10-26T13:13:09","slug":"dian-revenue-ruling-81","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-81\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>DIAN REVENUE RULING<\/strong><\/p>\n<p><strong>DIAN explained why tax provisions are not deductible expenses <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Their deducibility is not accepted because it is not expressly authorized by the law. Also, provisions are not \u201cexpenses\u201d in substance, and if their deductibility was accepted the payment of the tax would lose purpose<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">In its Revenue Ruling No. 13734 of June 2<sup>nd<\/sup> 2016, the Colombian Tax Authority \u2013DIAN\u2014 established that tax provisions are not expenses in substance, because they do not qualify within the activities of management, marketing, research and funding, as established by Section 40 of Decree 2649\/1993. By not being actual expenses, tax provisions are not deductible.<\/p>\n<p style=\"text-align: justify;\">DIAN explained that taxes incurred during a taxable period, which runs from January 1<sup>st<\/sup> to December 31<sup>st<\/sup>, are actual debts incurred by the taxpayer, and therefore are determining factors for the definition of its gross equity, and consequently, they can be subtracted from its taxable base. This does not occur with tax provisions except for those that are considered general and individual portfolio provisions for purposes of income tax to which this rule of non- deductibility is not applicable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DIAN explained why tax provisions are not deductible expenses<\/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-7516","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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