{"id":7714,"date":"2017-01-16T23:03:36","date_gmt":"2017-01-17T04:03:36","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/a-new-national-registry-will-be-created-for-entities-wishing-to-access-to-the-special-tax-regime-of-non-for-profit-organizations\/"},"modified":"2020-10-23T16:58:41","modified_gmt":"2020-10-23T21:58:41","slug":"a-new-national-registry-will-be-created-for-entities-wishing-to-access-to-the-special-tax-regime-of-non-for-profit-organizations","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/a-new-national-registry-will-be-created-for-entities-wishing-to-access-to-the-special-tax-regime-of-non-for-profit-organizations\/","title":{"rendered":"A NEW NATIONAL REGISTRY WILL BE CREATED FOR ENTITIES WISHING TO ACCESS TO THE SPECIAL TAX REGIME OF NON-FOR-PROFIT ORGANIZATIONS"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>A NEW NATIONAL REGISTRY WILL BE CREATED FOR ENTITIES WISHING TO ACCESS TO THE SPECIAL TAX REGIME OF NON-FOR-PROFIT ORGANIZATIONS<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Entities should seek to qualify before DIAN in order to apply the special tax regime, and also must fulfill new reporting obligations online and before the Chamber of Commerce<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">All entities that wish to belong to the special tax regime, must file an application so as to be qualified by DIAN. If such authorization is denied, the entity will be deemed as a corporation for tax purposes.<\/p>\n<p style=\"text-align: justify;\">The entities that at December 31<sup>st<\/sup> of 2016 were part of the special tax regime will remain as such if they comply with the requirements for doing so.<\/p>\n<p style=\"text-align: justify;\">Those legally incorporated non-for-profit organizations that as of January 1<sup>st<\/sup> 2017 were considered as taxpayers of the ordinary income tax regime that were eligible for filing their application to the special tax regime, are automatically admitted and qualified in it.<\/p>\n<p style=\"text-align: justify;\">In those cases in which it is decided to modify the quality of the entity, an administrative act shall be issued no later than October 31<sup>st<\/sup> 2018.<\/p>\n<p style=\"text-align: justify;\">These regulations are included in Article 140 and 148 of Law 1819 of 2016.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entities should seek to qualify before DIAN in order to apply the special tax regime, and also must fulfill new reporting obligations online and before the Chamber of Commerce<\/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-7714","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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