{"id":7886,"date":"2018-02-19T20:12:53","date_gmt":"2018-02-20T01:12:53","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-132\/"},"modified":"2020-10-23T16:18:33","modified_gmt":"2020-10-23T21:18:33","slug":"dian-revenue-ruling-132","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-132\/","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>New deadlines for the registration of technology import agreements before DIAN<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>In a recent ruling, DIAN referred to the date from which the new mandatory term of six (6) or three (3) months applies for the registration of technology import agreements<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">By means of Revenue Ruling No. 01244, DIAN determined that for deducting the expenses incurred with regards to technology import and IP agreements, the requirement of the term of six (6) or three (3) months for performing the registration of the agreement before DIAN will only be effective from January 1<sup>st<\/sup> 2017 onwards.<\/p>\n<p style=\"text-align: justify;\">With regards to agreements subscribed before the entry into force of Law 1819 of 2016, for the recognition of the deduction, the agreements must have been registered prior to the request for the payments for this concept as cost of expense in the income tax.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New deadlines for the registration of technology import agreements before DIAN<\/p>\n<p>In a recent ruling, DIAN referred to the date from which the new mandatory term of six (6) or three (3) months applies for the registration of technology import agreements<\/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-7886","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-132\/\" \/>\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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