{"id":8984,"date":"2017-03-23T12:53:14","date_gmt":"2017-03-23T17:53:14","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=8984"},"modified":"2017-03-23T12:57:28","modified_gmt":"2017-03-23T17:57:28","slug":"oficio-06263-marzo-22-de-2017-dian-regimen-para-entidades-sin-animo-de-lucro-creadas-a-partir-del-ano-2017","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=8984","title":{"rendered":"Oficio 06263 marzo 22 de 2017 DIAN &#8211; R\u00e9gimen para Entidades sin \u00e1nimo de lucro creadas a partir del a\u00f1o 2017"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">La inscripci\u00f3n de las entidades que se constituyan a partir del 1. de enero de 2017 y soliciten su admisi\u00f3n en el R\u00e9gimen Tributario Especial ser\u00e1 como contribuyentes del impuesto sobre la renta (responsabilidad 5 en el RUT)<\/span> y s\u00f3lo previa comprobaci\u00f3n y mediante acto administrativo debidamente motivado, decidir\u00e1 sobre la calificaci\u00f3n en dicho r\u00e9gimen.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Las entidades que a 31 de diciembre de 2016 se encuentren clasificadas dentro del R\u00e9gimen Tributario Especial continuar\u00e1n en este r\u00e9gimen y para su permanencia deber\u00e1n cumplir con el procedimiento establecido en el art\u00edculo 356-2 ib\u00eddem y en el decreto reglamentario que para tal efecto se expida, lo cual se traduce en que estos mantendr\u00e1n la responsabilidad 4<\/span> (en el RUT) salvo que se emita un acto administrativo que modifique dicha calidad, en los t\u00e9rminos del art\u00edculo citado.<\/p>\n<p style=\"text-align: justify;\">Las donaciones que dan derecho al descuento tributario son las efectuadas a entidades sin \u00e1nimo de lucro que hayan sido calificadas en el r\u00e9gimen especial del impuesto sobre la renta y complementarios, para lo cual se deber\u00e1 surtir el correspondiente proceso de acuerdo con lo se\u00f1alado en el art\u00edculo 356-2 del Estatuto Tributario y la reglamentaci\u00f3n que para estos efectos expida el Gobierno Nacional.<\/p>\n<p><a href=\"http:\/\/www.dian.gov.co\/descargas\/normatividad\/2017\/Oficios\/Oficio_006263_22_de_Marzo_2017.pdf\" target=\"_blank\">Para ver oficio 06263 de marzo 22 de 2071, dar click aqu\u00ed:<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La inscripci\u00f3n de las entidades que se constituyan a partir del 1. de enero de 2017 y soliciten su admisi\u00f3n en el R\u00e9gimen Tributario Especial ser\u00e1 como contribuyentes del impuesto&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":8987,"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-8984","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 v27.6 - 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