{"id":7765,"date":"2017-05-18T19:36:30","date_gmt":"2017-05-19T00:36:30","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-103\/"},"modified":"2020-10-23T16:48:38","modified_gmt":"2020-10-23T21:48:38","slug":"dian-revenue-ruling-103","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>DIAN REVENUE RULING <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>DIAN clarifies the VAT rate applicable to comprehensive cleaning, cafeteria, surveillance and temporary services<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>These services are taxed with VAT at a rate of 19%<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">In its Revenue Ruling No. 901908 of March 9<sup>th<\/sup> of 2017, the Colombian Tax Authority \u2013DIAN- established that the VAT rate applicable to the services included in article 462-1 of the Colombian Tax Code is 19% and not 16%.<\/p>\n<p style=\"text-align: justify;\">The Tax Authority considered that the applicable rate of the services established in this article has always been the general VAT rate. In this sense, although before the increase of the VAT rate made by Law 1819 of 2016 the general rate of this tax was 16%, once the new rate of 19% is in force; this is the rate that must be applied to the services included in article 462-1 of the Colombian Tax Code.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DIAN clarifies the VAT rate applicable to comprehensive cleaning, cafeteria, surveillance and temporary services<\/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-7765","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-103\/\" \/>\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=\"DIAN clarifies the VAT rate applicable to comprehensive cleaning, cafeteria, surveillance and temporary services\" \/>\n<meta property=\"og:url\" content=\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/\" \/>\n<meta property=\"og:site_name\" content=\"PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"article:published_time\" content=\"2017-05-19T00:36:30+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-10-23T21:48:38+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-103\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/\"},\"author\":{\"name\":\"Editor Pixelpro\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c\"},\"headline\":\"DIAN REVENUE RULING\",\"datePublished\":\"2017-05-19T00:36:30+00:00\",\"dateModified\":\"2020-10-23T21:48:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/\"},\"wordCount\":137,\"publisher\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/#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-103\/\",\"url\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/\",\"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-103\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"datePublished\":\"2017-05-19T00:36:30+00:00\",\"dateModified\":\"2020-10-23T21:48:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/#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-103\/#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-103\/","og_locale":"en_US","og_type":"article","og_title":"DIAN REVENUE RULING - PHR Legal | Posse Herrera Ruiz","og_description":"DIAN clarifies the VAT rate applicable to comprehensive cleaning, cafeteria, surveillance and temporary services","og_url":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/","og_site_name":"PHR Legal | Posse Herrera Ruiz","article_published_time":"2017-05-19T00:36:30+00:00","article_modified_time":"2020-10-23T21:48:38+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-103\/#article","isPartOf":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/"},"author":{"name":"Editor Pixelpro","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c"},"headline":"DIAN REVENUE RULING","datePublished":"2017-05-19T00:36:30+00:00","dateModified":"2020-10-23T21:48:38+00:00","mainEntityOfPage":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/"},"wordCount":137,"publisher":{"@id":"https:\/\/phrlegal.com\/en\/#organization"},"image":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/#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-103\/","url":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/","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-103\/#primaryimage"},"image":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/#primaryimage"},"thumbnailUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","datePublished":"2017-05-19T00:36:30+00:00","dateModified":"2020-10-23T21:48:38+00:00","breadcrumb":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-103\/#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-103\/#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\/7765","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=7765"}],"version-history":[{"count":0,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts\/7765\/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=7765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/categories?post=7765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/tags?post=7765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}