{"id":7636,"date":"2016-10-25T15:35:40","date_gmt":"2016-10-25T20:35:40","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/tax-abuse-non-profit-entities\/"},"modified":"2020-10-23T17:01:17","modified_gmt":"2020-10-23T22:01:17","slug":"tax-abuse-non-profit-entities","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/tax-abuse-non-profit-entities\/","title":{"rendered":"TAX ABUSE FOR NON-FOR-PROFIT ENTITIES"},"content":{"rendered":"<p><b>The Government proposes establishing a special anti-abuse rule for qualified non-for-profit entities. <\/b><\/p>\n<p><span style=\"font-weight: 400;\">The tax reform proposes establishing a criterion to identify the acts or circumstances that constitute abuse within the special tax regime.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For this purpose, the proposed law points the circumstances, in which the use of the special tax regime follows an abusive, simulated or fraudulent structure.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Those circumstances should be determined by DIAN, considering, among other aspects, that: (i) the main purpose of the entity does not follow the general interest (ii) goods or services are acquired by any title, directly or indirectly for the of founders, associates, statutory representatives, members of the governing bodies, spouses or relatives up to forth degree of consanguinity of any of them, or for any entity or person that has any economic connection with it. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Government proposes establishing a special anti-abuse rule for qualified non-for-profit entities.<\/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-7636","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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