{"id":11294,"date":"2018-09-05T23:19:25","date_gmt":"2018-09-06T04:19:25","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=11294"},"modified":"2018-09-06T10:46:38","modified_gmt":"2018-09-06T15:46:38","slug":"resolucion-dian-045-agosto-22-2018-modifica-resolucion-060-octubre-30-2017","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=11294","title":{"rendered":"Resoluci\u00f3n DIAN 045 de agosto 22 de 2018 Informaci\u00f3n Ex\u00f3gena a\u00f1o 2018"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>La <a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2018\/09\/Resoluci\u00f3n-000045-de-22-08-2018-Modificaci\u00f3n-ex\u00f3gena-a\u00f1o-gravable-2018.pdf\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3n 045 de agosto 22 de 2018<\/a>, modifica el grupo de obligados a suministrar informaci\u00f3n a la U.A.E. Direcci\u00f3n de Impuestos y Aduanas Nacionales DIAN por el a\u00f1o gravable 2018, al igual que modifica el contenido de la informaci\u00f3n de algunos formatos.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><strong>Entre los puntos relevantes est\u00e1 la modificaci\u00f3n del literal d) del Art\u00edculo 1. de la Resoluci\u00f3n 060 de octubre 30 de 2017<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>ART\u00cdCULO 1. SUJETOS OBLIGADOS A PRESENTAR INFORMACION EX\u00d3GENA POR EL A\u00d1O GRAVABLE 2018<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>Deber\u00e1n suministrar informaci\u00f3n, los siguientes obligados:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>d) Las personas naturales y sus asimiladas que en el a\u00f1o gravable 2016 hayan obtenido ingresos brutos superiores a quinientos millones de pesos (500.000.000) y que en el a\u00f1o gravable 2018 la suma de los Ingresos brutos obtenidos por rentas de capital y rentas no laborales superen los cien millones de pesos (100.000.000).<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>PAR\u00c1GRAFO 1. Para efectos de establecer la obligaci\u00f3n de informar, los \u201cIngresos Brutos\u201d incluyen todos los ingresos ordinarios y extraordinarios, y entre los ingresos extraordinarios se deben tener en cuenta los correspondientes a las ganancias ocasionales.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><strong>PAR\u00c1GRAFO 2. No estar\u00e1n obligadas a presentar la informaci\u00f3n que establece la presente resoluci\u00f3n las personas naturales y sus asimiladas que cancelen su registro mercantil o tengan acta de liquidaci\u00f3n debidamente firmada por los responsables, las personas jur\u00eddicas y sus asimiladas y, dem\u00e1s entidades que se liquiden hasta el \u00faltimo d\u00eda h\u00e1bil del mes de junio de 2018, siempre y cuando hayan adelantado la cancelaci\u00f3n del Registro \u00danico Tributario (RUT) ante la Direcci\u00f3n de Impuestos y Aduanas Nacionales DIAN.<\/strong><\/span><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #ff0000;\"><a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2018\/09\/Resoluci\u00f3n-000045-de-22-08-2018-Modificaci\u00f3n-ex\u00f3gena-a\u00f1o-gravable-2018.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Para ver Resoluci\u00f3n 045 de agosto 22 de 2018, dar click aqu\u00ed:<\/strong><\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Resoluci\u00f3n 045 de agosto 22 de 2018, modifica el grupo de obligados a suministrar informaci\u00f3n a la U.A.E. Direcci\u00f3n de Impuestos y Aduanas Nacionales DIAN por el a\u00f1o gravable&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":5611,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[454,1],"tags":[],"class_list":["post-11294","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","category-uncategorized"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"La Resoluci\u00f3n 045 de agosto 22 de 2018, modifica el grupo de obligados a suministrar informaci\u00f3n a la U.A.E. Direcci\u00f3n de Impuestos y Aduanas Nacionales DIAN por el a\u00f1o gravable 2018, al igual que modifica el contenido de la informaci\u00f3n de algunos formatos. 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