{"id":7890,"date":"2018-02-19T20:19:52","date_gmt":"2018-02-20T01:19:52","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-136\/"},"modified":"2020-10-23T16:17:35","modified_gmt":"2020-10-23T21:17:35","slug":"dian-revenue-ruling-136","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-136\/","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 issues a comprehensive revenue ruling regarding the Tax on Financial Transactions (GMF)<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>The revenue ruling unifies DIAN\u2019s guidelines in connection with the GMF tax, and specifies the different taxable events and special exemptions<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">By means of its Revenue Ruling No. 1466 of 2017, DIAN clarifies some recurrent questions about the tax of financial transactions \u2013GMF- for its acronym in Spanish. The GMF, currently at a rate of 0,4%, was created by means of Law 633 of 2000, and applies to accountholders and entities belonging to the financial system, from January 1<sup>st<\/sup> 2001 onwards.<\/p>\n<p style=\"text-align: justify;\">For tax purposes, DIAN defined as \u201cfinancial transactions\u201d the disposal of resources from savings or checking accounts, including the withdrawal of cash through checks, debit cards, ATMs, cash points, checkbooks, among others. The Revenue Ruling compiles the individual rulings analyzing case transactions and describing, for each of them, the taxable events, taxpayers, and special events.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DIAN issues a comprehensive revenue ruling regarding the Tax on Financial Transactions (GMF)<\/p>\n<p>The revenue ruling unifies DIAN\u2019s guidelines in connection with the GMF tax, and specifies the different taxable events and special exemptions<\/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-7890","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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