{"id":13339,"date":"2021-05-13T18:03:01","date_gmt":"2021-05-13T23:03:01","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=13339"},"modified":"2021-05-13T18:03:05","modified_gmt":"2021-05-13T23:03:05","slug":"resolucion-dian-38-mayo-7-de-2021-ampliacion-vencimientos-informacion-exogena","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=13339","title":{"rendered":"Resoluci\u00f3n DIAN 38 mayo 7 de 2021 &#8211; Ampliaci\u00f3n vencimientos informaci\u00f3n ex\u00f3gena"},"content":{"rendered":"\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-6099 size-full\" src=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2015\/10\/calendario-2.jpg\" alt=\"\" width=\"600\" height=\"400\" srcset=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2015\/10\/calendario-2.jpg 600w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2015\/10\/calendario-2-300x200.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>RESOLUCI\u00d3N N\u00daMERO 0\u00f138<\/strong><\/span><br><span style=\"color: #000000;\"><strong>(07 \/ MAY \/ 2021&nbsp; )<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>Por la cual se modifica parcialmente la Resoluci\u00f3n No.000070 del 28 de octubre de 2019.<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>EL DIRECTOR GENERAL DE LA UNIDAD ADMINISTRATIVA ESPECIAL DIRECCI\u00d3N<\/strong><\/span><br><span style=\"color: #000000;\"><strong>DE IMPUESTOS Y ADUANAS NACIONALES<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>En uso de sus facultades legales, en especial las consagradas en el art\u00edculo 6 numerales<\/strong><\/span><br><span style=\"color: #000000;\"><strong>12 y 22 del Decreto 4048 de 2008, en los art\u00edculos 631, 631-2, 631-3, 633, 684 y 686 del<\/strong><\/span><br><span style=\"color: #000000;\"><strong>Estatuto Tributario<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>RESUELVE<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Art\u00edculo 1. Modificar los plazos para suministrar la informaci\u00f3n por parte de las personas jur\u00eddicas y naturales del art\u00edculo 45 de la Resoluci\u00f3n 000070 del 28 de octubre de 2019. <\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Modif\u00edquese los plazos para suministrar la informaci\u00f3n por parte de las personas jur\u00eddicas y asimiladas o naturales y asimiladas del art\u00edculo 45 de la Resoluci\u00f3n 000070 del 28 de octubre de 2019, los cuales quedar\u00e1n as\u00ed teniendo en cuenta los dos <\/strong><\/span><span style=\"color: #000000;\"><strong>\u00faltimos d\u00edgitos del NIT del informante:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u201cPERSONAS JUR\u00cdDICAS Y NATURALES<\/strong><\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>\u00daLTIMOS D\u00cdGITOS<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>FECHA<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>01 a 06<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>25 de Mayo de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>07 a 12<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>26 de Mayo de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>13 a 18<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>27 de Mayo de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>19 a 24<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>28 de Mayo de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>25 a 30<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>31 de Mayo de 201<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>31 a 37<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>01 de Junio de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>38 a 44<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>02 de junio de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>45 a 51<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>03 de junio de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>52 a 58<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>04 de junio de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>59 a 65<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>08 de junio de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>66 a 72<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>09 de junio de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>73 a 79<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>10 de junio de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>80 a 86<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>11 de junio de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>87 a 93<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>15 de junio de 2021<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>94 a 00<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>16 de junio de 2021<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Art\u00edculo 2. Modificar el art\u00edculo 46 de la Resoluci\u00f3n 000070 del 28 de octubre de 2019 para sustituir el anexo 9. Modif\u00edquese el art\u00edculo 46 de la Resoluci\u00f3n 000070 del 28 de octubre de 2019 para sustituir el anexo 9 correspondiente al formato 1481- versi\u00f3n 10, informaci\u00f3n de Industria y Comercio, Avisos y Tableros \u2013 ICA, por el anexo 9 formato 1481- versi\u00f3n 10, informaci\u00f3n de Industria y Comercio, Avisos y Tableros \u2013 ICA, el cual hace parte de la presente resoluci\u00f3n.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Art\u00edculo 3: Publicar la presente resoluci\u00f3n de conformidad con el art\u00edculo 65 del C\u00f3digo Administrativo y de lo Contencioso Administrativo.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Art\u00edculo 4. Vigencia. La presente resoluci\u00f3n rige a partir de la fecha de su publicaci\u00f3n.&nbsp;<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>PUBL\u00cdQUESE Y C\u00daMPLASE<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Dada en Bogot\u00e1 D.C. a los 07 \/ MAY \/ 2021<\/strong><\/span><\/p>\n<p><strong><a href=\"https:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000038%20de%2007-05-2021.pdf\" target=\"_blank\" rel=\"noopener\">Para descargar Resoluci\u00f3n 38 de mayo 7 de 2021, dar clic en el presente enlace<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":6099,"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":[454,458,1],"tags":[],"class_list":["post-13339","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","category-ultimas","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>Resoluci\u00f3n DIAN 38 mayo 7 de 2021 - Ampliaci\u00f3n vencimientos informaci\u00f3n ex\u00f3gena - Contadores P\u00fablicos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/contadoreshoy.com\/?p=13339\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n DIAN 38 mayo 7 de 2021 - Ampliaci\u00f3n vencimientos informaci\u00f3n ex\u00f3gena - Contadores P\u00fablicos\" \/>\n<meta property=\"og:url\" content=\"https:\/\/contadoreshoy.com\/?p=13339\" \/>\n<meta property=\"og:site_name\" content=\"Contadores P\u00fablicos\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CCCPBucaramanga\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-13T23:03:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-05-13T23:03:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2015\/10\/calendario-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=13339#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=13339\"},\"author\":{\"name\":\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#\\\/schema\\\/person\\\/96d8979cb865537c5dc9345e40089fc5\"},\"headline\":\"Resoluci\u00f3n DIAN 38 mayo 7 de 2021 &#8211; 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