{"id":8911,"date":"2017-03-07T00:03:10","date_gmt":"2017-03-07T05:03:10","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=8911"},"modified":"2017-03-07T00:03:10","modified_gmt":"2017-03-07T05:03:10","slug":"concepto-900479-dian-de-marzo-01-de-2017-derogatoria-beneficio-de-progresividad-del-impuesto-sobre-la-renta","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=8911","title":{"rendered":"Concepto 900479 DIAN de marzo 01 de 2017 Derogatoria beneficio de progresividad del impuesto sobre la renta"},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"http:\/\/www.dian.gov.co\/descargas\/normatividad\/2017\/Conceptos\/Concepto_900479_01_Marzo_2017.pdf\" target=\"_blank\">CONCEPTO 900479 DIAN DE MARZO 01 DE 2017<\/a><\/p>\n<p style=\"text-align: center;\">DEROGATORIA BENEFICIO DE PROGRESIVIDAD DEL IMPUESTO SOBRE LA RENTA<\/p>\n<p style=\"text-align: justify;\">Las peque\u00f1as empresas que se acogieron a los beneficios de progresividad del art\u00edculo 4 de la Ley 1429 de 2010, ser\u00e1n objeto de retenci\u00f3n en la fuente desde el 1 de enero de 2017 y de la autorretenci\u00f3n contemplada en el Decreto 2201 de 2016. Igualmente se sujetar\u00e1n a la renta presuntiva a partir del a\u00f1o gravable de 2017.<\/p>\n<p style=\"text-align: justify;\">Tanto las peque\u00f1as empresas personas naturales como las personas jur\u00eddicas que gozaron de la progresividad en el pago del impuesto sobre la renta y dem\u00e1s beneficios fiscales, de conformidad con el art\u00edculo 4. de la ley 1429 de 2010, deber\u00e1n cumplir las obligaciones sustanciales y formales tributarias que les corresponda, so pena de los procesos de control y fiscalizaci\u00f3n a las declaraciones tributarias de los per\u00edodos causados y\/o por causarse.<\/p>\n<p><span style=\"font-size: 14pt;\"><a href=\"http:\/\/www.dian.gov.co\/descargas\/normatividad\/2017\/Conceptos\/Concepto_900479_01_Marzo_2017.pdf\" target=\"_blank\">Para ver concepto 900479 de marzo 01 de 2017, dar click aqu\u00ed<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CONCEPTO 900479 DIAN DE MARZO 01 DE 2017 DEROGATORIA BENEFICIO DE PROGRESIVIDAD DEL IMPUESTO SOBRE LA RENTA Las peque\u00f1as empresas que se acogieron a los beneficios de progresividad del art\u00edculo&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":8913,"comment_status":"closed","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":[456,454,458],"tags":[],"class_list":["post-8911","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conceptos-y-oficios-dian","category-sin-categoria","category-ultimas"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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