{"id":7905,"date":"2018-03-23T15:39:01","date_gmt":"2018-03-23T20:39:01","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-139\/"},"modified":"2020-10-23T16:14:13","modified_gmt":"2020-10-23T21:14:13","slug":"dian-revenue-ruling-139","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-139\/","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>No exemptions apply on the Tax on Financial Transactions \u2013 GMF \u2013 on grounds of the migratory status or nationality of the taxpayer<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Beneficial treatments in tax matters have a restrictive and limited application which shall be expressly specified by relevant regulations <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">The GMF Tax, 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. For tax purposes, DIAN defined as \u201c<em>financial transactions<\/em>\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. In this definition, there are no special treatments on account of the nationality or migratory status of the taxpayer or user of the financial services. Therefore, GMF taxpayers are all users and clients of entities regulated by the Financial Superintendence, without distinctions of nationality or migration status.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>No exemptions apply on the Tax on Financial Transactions \u2013 GMF \u2013 on grounds of the migratory status or nationality of the taxpayer<\/p>\n<p>Beneficial treatments in tax matters have a restrictive and limited application which shall be expressly specified by relevant regulations<\/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-7905","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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