{"id":7847,"date":"2017-12-11T22:55:33","date_gmt":"2017-12-12T03:55:33","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-124\/"},"modified":"2020-10-23T16:34:54","modified_gmt":"2020-10-23T21:34:54","slug":"dian-revenue-ruling-124","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-124\/","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>Definition of Cloud Computing services and requirements for their VAT-exclusion<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>By means of Revenue Ruling No. 17056 of 2017, the Colombian Tax Authority defined the term \u201cCloud Computing services\u201d and the characteristics and requirements needed for their exclusion from VAT <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">According to Revenue Ruling 17056 of 2017, Cloud Computing services are defined as a model that allows the users to have ubiquitous and convenient access under demand to a network of a shared set of computational resources that can be provisioned and released instantaneously.<\/p>\n<p style=\"text-align: justify;\">These services have to satisfy the following characteristics and requirements to be VAT excluded: (i) being a self-service under demand; (ii) being of broad access to the network; (iii) the user does not have control of the place in which the information is stored; (iv) the capacity must increase and decrease according to users\u2019 demand; and (v) it has to be a measurable service.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Definition of Cloud Computing services and requirements for their VAT-exclusion<\/p>\n<p>By means of Revenue Ruling No. 17056 of 2017, the Colombian Tax Authority defined the term \u201cCloud Computing services\u201d and the characteristics and requirements needed for their exclusion from VAT<\/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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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-7847","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-124\/\" \/>\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 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