{"id":12560,"date":"2020-05-20T15:09:56","date_gmt":"2020-05-20T20:09:56","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=12560"},"modified":"2020-05-20T15:13:15","modified_gmt":"2020-05-20T20:13:15","slug":"resoluciones-dian-045-047-mayo-2019-formularios-210-445-350","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=12560","title":{"rendered":"Resoluciones DIAN 045 Y 047 mayo de 2019 &#8211; Formularios 210, 445 y 350"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-5611 size-medium\" src=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2015\/08\/DIAN-300x294.jpg\" alt=\"\" width=\"300\" height=\"294\" srcset=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2015\/08\/DIAN-300x294.jpg 300w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2015\/08\/DIAN.jpg 350w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\"><a href=\"https:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000045%20de%2007-05-2020.pdf\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3n 045 mayo 07 de 2020<\/a>, por la cual se prescribe para el cumplimiento de las obligaciones tributarias, el formulario 210 para el a\u00f1o gravable 2019 o fracci\u00f3n 2020, el formulario 445 para el a\u00f1o gravable 2020, y se modifica la Resoluci\u00f3n 019 de marzo 10 de 2020 respecto al formulario 220.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Formulario No. 210 \u201cDeclaraci\u00f3n de Renta y Complementario Persona Naturales y Asimiladas de Residentes y Sucesiones Il\u00edquidas de Causantes Residentes\u201d para declarar, presentar y pagar el impuesto sobre la renta y complementario correspondiente al a\u00f1o gravable 2019 o fracci\u00f3n a\u00f1o gravable 2020.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Formulario No.445 \u201cDeclaraci\u00f3n Impuesto Complementario de Normalizaci\u00f3n Tributaria\u201d para declarar,&nbsp; presentar y pagar el impuesto de normalizaci\u00f3n tributaria correspondiente al a\u00f1o 2020.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\"><a href=\"https:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000047%20de%2014-05-2020.pdf\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3n 047 mayo 14 de 2020<\/a>, por la cual se prescribe el formulario 350 Declaraci\u00f3n de Retenci\u00f3n en la Fuente, para el cumplimiento de las obligaciones tributarias en el a\u00f1o 2020 y siguientes.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">El formulario \u201cDeclaraci\u00f3n de Retenci\u00f3n en la Fuente\u201d ser\u00e1 de uso obligatorio para quienes por expresa disposici\u00f3n legal hayan sido definidos como agentes de retenci\u00f3n, por concepto de los impuestos sobre la renta y complementario, impuesto sobre las ventas y timbre nacional, la autorretenci\u00f3n a t\u00edtulo de impuesto sobre la renta y complementario del Decreto1625 de 2016 \u00danico Reglamentario en Materia Tributaria, para los responsables de efectuar la retenci\u00f3n de la contribuci\u00f3n especial para laudos arbitrales de contenido econ\u00f3mico, de conformidad con el art\u00edculo 130 de la Ley 1955 de 2019 <span style=\"text-decoration: underline;\"><em>y la retenci\u00f3n en la fuente a t\u00edtulo del impuesto solidario por el COVID -19 y el aporte solidario voluntario por el COVID -19 de conformidad con el Decreto Legislativo 568 de 15 de abril de 2020.<\/em><\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\"><a href=\"https:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000045%20de%2007-05-2020.pdf\" target=\"_blank\" rel=\"noopener\">Para descargar Resoluci\u00f3n 045 mayo 07 de 2020, dar click en este enlace<\/a><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000047%20de%2014-05-2020.pdf\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #000000;\">Para descargar Resoluci\u00f3n 047 mayo 14 de 2020, dar click en este enlace<\/span><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resoluci\u00f3n 045 mayo 07 de 2020, por la cual se prescribe para el cumplimiento de las obligaciones tributarias, el formulario 210 para el a\u00f1o gravable 2019 o fracci\u00f3n 2020, el&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":5611,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[454,1],"tags":[],"class_list":["post-12560","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","category-uncategorized"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Resoluciones DIAN 045 Y 047 mayo de 2019 - Formularios 210, 445 y 350 - Contadores P\u00fablicos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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