{"id":7791,"date":"2017-07-27T23:52:30","date_gmt":"2017-07-28T04:52:30","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-109\/"},"modified":"2020-10-23T16:45:37","modified_gmt":"2020-10-23T21:45:37","slug":"dian-revenue-ruling-109","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-109\/","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>In an international sale of goods, the tax recognition of revenue will take place in the moment in which the accrual for accounting purposes occurs <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>The Tax Authority referred to the recognition of tax revenue in an international sale of goods<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">In its revenue ruling 0588 of March 17<sup>th<\/sup> 2017, the Colombian Tax Authority \u2013DIAN-, clarified that according to section 21-1 of the Tax Code, in determining the value of tax income, among other items, taxpayers which are obliged to maintain accounting records (corporations and other entities) shall apply the systems of recognition and measurement, under the technical accounting regulatory frameworks in force in Colombia (IFRS). Likewise, section 28 of the Tax Code determines that income earned for tax purposes is the income accrued in the year or taxable period, for taxpayers obliged to maintain accounting records.<\/p>\n<p style=\"text-align: justify;\">Therefore, in an international sale of goods, the tax recognition of revenue will be made in the moment in which the accrual for accounting purposes occurs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In an international sale of goods, the tax recognition of revenue will take place in the moment in which the accrual for accounting purposes occurs<\/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-7791","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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