{"id":7742,"date":"2017-03-07T23:36:49","date_gmt":"2017-03-08T04:36:49","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-95\/"},"modified":"2020-10-23T16:51:35","modified_gmt":"2020-10-23T21:51:35","slug":"dian-revenue-ruling-95","status":"publish","type":"post","link":"https:\/\/phrlegal.pixelpro.one\/en\/dian-revenue-ruling-95\/","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 refers to the new \u201ccedular system\u201d for the determination of individual\u2019s income tax and clarifies the scope and interpretation of new provisions introduced with Law 1819 of 2016<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>DIAN clarifies the meaning of a \u201ccedular determination system\u201d, the difference between taxable net income and cedular net income, application of exemptions, among other concepts related to the new system for individuals.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong>In its Revenue Ruling No. 004884 of February 24<sup>th<\/sup> of 2017, the Colombian Tax Authority \u2014 DIAN\u2014 clarifies the scope of the term \u201ccedular\u201d within the context of Law 1819, by establishing that this is a way of classifying income received by individuals.<\/p>\n<p style=\"text-align: justify;\">With respect to the concept of cedular net income, it sets that before Law 1819 was issued, net taxable income was only one however under the tax reform, an individual may have up to five net taxable incomes and according with the nature of each one, depuration is carried out.<\/p>\n<p style=\"text-align: justify;\"> In addition, it is clarified that economic support provided to dependents for study, mandatory contributions made by workers, employers and affiliates to the General Social Security System in pensions, health, among others are considered as not constitutive of income for purposes of labor cell. With respect to employers\u2019 contributions to severance funds, they are exempted income.<\/p>\n<p style=\"text-align: justify;\">Regarding the non-labor income cell, it is established that income that cannot be classified under other cells, may be included on such cell. For example, general sales or the sale of fixed assets held for less than two years.<\/p>\n<p style=\"text-align: justify;\">On the other hand, it is established that the procedure 1 and 2 for determining withholding for labor income have not been modified. However, the modifications introduced by Law 1819 to articles 383 and 388 of the tax statute, should be taken into account.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DIAN refers to the new \u201ccedular system\u201d for the determination of individual\u2019s income tax and clarifies the scope and interpretation of new provisions introduced with Law 1819 of 2016<\/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-7742","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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