{"id":7712,"date":"2017-01-16T23:00:01","date_gmt":"2017-01-17T04:00:01","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/contracts-individuals-related-directly-indirectly-non-profit-entity-shall-registered-dian\/"},"modified":"2020-10-23T16:59:00","modified_gmt":"2020-10-23T21:59:00","slug":"contracts-individuals-related-directly-indirectly-non-profit-entity-shall-registered-dian","status":"publish","type":"post","link":"https:\/\/phrlegal.pixelpro.one\/en\/contracts-individuals-related-directly-indirectly-non-profit-entity-shall-registered-dian\/","title":{"rendered":"CONTRACTS WITH INDIVIDUALS RELATED DIRECTLY OR INDIRECTLY TO THE NON-FOR-PROFIT ENTITY SHALL BE REGISTERED BEFORE DIAN"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>CONTRACTS WITH INDIVIDUALS RELATED DIRECTLY OR INDIRECTLY TO THE NON-FOR-PROFIT ENTITY SHALL BE REGISTERED BEFORE DIAN <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Contracts with founders, managers, donors, family members among others, which own more than 30% of the entity, shall be registered<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">All payments or execution of contracts, whether free of charge or not, made in favor of founders, managers, donors, family members among others, which own more than 30% of the entity, will be considered as an indirect distribution of profits and will have as consequence the exclusion of the entity from the special tax regime.<\/p>\n<p style=\"text-align: justify;\">All contracts or legal acts entered into with the founders, donors, managers or their relatives who own more than 30% of the entity must be registered with DIAN. The Tax Administration will determine if the contract constitutes an indirect distribution of profits, and if so, the entity will be excluded from the special tax regime.<\/p>\n<p style=\"text-align: justify;\">The indirect distribution of profits and remuneration of the management positions of taxpayers to the special tax regime is contemplated in Article 147 of Law 1819 of 2016.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contracts with founders, managers, donors, family members among others, which own more than 30% of the entity, shall be registered<\/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":"","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-7712","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 v25.9 - 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