{"id":7828,"date":"2017-11-09T20:14:28","date_gmt":"2017-11-10T01:14:28","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-118\/"},"modified":"2020-10-23T16:37:31","modified_gmt":"2020-10-23T21:37:31","slug":"dian-revenue-ruling-118","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-118\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>D<\/strong><strong>IAN REVENUE RULING<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Income or VAT tax withholding in credit card payments to intermediary entities which transfer such payment to the cardholder\u2019s employees<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Credit card issuers in operations that generate tax revenues for the beneficiaries of the payments are withholding agents<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">Through its Revenue Ruling No. 902936 of September 5<sup>th<\/sup> of 2017, the Tax Authority solved an inquiry related with determining if financial entities were required to carry out the withholding of income tax, VAT or Industry and Commerce Tax on payments with credit card of parafiscal and social security contributions of the cardholder\u2019s employees.<\/p>\n<p style=\"text-align: justify;\">Taking into account that the sum of money set aside for the payment of salaries, parafiscal and social security contributions does not constitute tax revenue for the management entity, the payment must not be taken into account for the purpose of determining the tax basis subject to withholding tax of salaries, parafiscal and social security.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income or VAT tax withholding in credit card payments to intermediary entities which transfer such payment to the cardholder\u2019s employees<\/p>\n<p>Credit card issuers in operations that generate tax revenues for the beneficiaries of the payments are withholding agents<\/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 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