{"id":7768,"date":"2017-05-18T19:45:11","date_gmt":"2017-05-19T00:45:11","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-106\/"},"modified":"2020-10-23T16:47:54","modified_gmt":"2020-10-23T21:47:54","slug":"dian-revenue-ruling-106","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/","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 application of the CREE Tax for 2016 and the advance payment for CREE Tax surcharge<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>CREE Tax shall be paid for the 2016 tax year and advance payments of CREE Tax surcharge shall not be paid in 2017<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">In its Revenue Ruling 57897 of March 16<sup>th<\/sup>, 2016, the Colombian Tax Authority &#8211; DIAN-, established that for the tax year 2016, the Income Tax for Equity (CREE) was under effect. In this sense, in 2017 taxpayers must file the CREE Tax return for tax year 2016.<\/p>\n<p style=\"text-align: justify;\">However, considering that CREE was expressly repealed by Law 1819 of 2016, the advance payment of CREE surcharge shall no longer be made in 2017.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DIAN clarifies application of the CREE Tax for 2016 and the advance payment for CREE Tax surcharge<\/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-7768","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-106\/\" \/>\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 application of the CREE Tax for 2016 and the advance payment for CREE Tax surcharge\" \/>\n<meta property=\"og:url\" content=\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/\" \/>\n<meta property=\"og:site_name\" content=\"PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"article:published_time\" content=\"2017-05-19T00:45:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-10-23T21:47:54+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-106\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/\"},\"author\":{\"name\":\"Editor Pixelpro\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c\"},\"headline\":\"DIAN REVENUE RULING\",\"datePublished\":\"2017-05-19T00:45:11+00:00\",\"dateModified\":\"2020-10-23T21:47:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/\"},\"wordCount\":107,\"publisher\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/#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-106\/\",\"url\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/\",\"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-106\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"datePublished\":\"2017-05-19T00:45:11+00:00\",\"dateModified\":\"2020-10-23T21:47:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/#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-106\/#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-106\/","og_locale":"en_US","og_type":"article","og_title":"DIAN REVENUE RULING - PHR Legal | Posse Herrera Ruiz","og_description":"DIAN clarifies application of the CREE Tax for 2016 and the advance payment for CREE Tax surcharge","og_url":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/","og_site_name":"PHR Legal | Posse Herrera Ruiz","article_published_time":"2017-05-19T00:45:11+00:00","article_modified_time":"2020-10-23T21:47:54+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-106\/#article","isPartOf":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/"},"author":{"name":"Editor Pixelpro","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c"},"headline":"DIAN REVENUE RULING","datePublished":"2017-05-19T00:45:11+00:00","dateModified":"2020-10-23T21:47:54+00:00","mainEntityOfPage":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/"},"wordCount":107,"publisher":{"@id":"https:\/\/phrlegal.com\/en\/#organization"},"image":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/#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-106\/","url":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/","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-106\/#primaryimage"},"image":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/#primaryimage"},"thumbnailUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","datePublished":"2017-05-19T00:45:11+00:00","dateModified":"2020-10-23T21:47:54+00:00","breadcrumb":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-106\/#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-106\/#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\/7768","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=7768"}],"version-history":[{"count":0,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts\/7768\/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=7768"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/categories?post=7768"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/tags?post=7768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}