{"id":9313,"date":"2017-04-19T22:56:31","date_gmt":"2017-04-20T03:56:31","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=9313"},"modified":"2017-04-19T22:56:31","modified_gmt":"2017-04-20T03:56:31","slug":"modificacion-informacion-exogena-ano-gravable-2016-resolucion-022-de-abril-10-de-2017","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=9313","title":{"rendered":"Modificaci\u00f3n informaci\u00f3n ex\u00f3gena a\u00f1o gravable 2016 Resoluci\u00f3n 022 de abril 10 de 2017"},"content":{"rendered":"<p style=\"text-align: justify;\">Mediante la resoluci\u00f3n 022 de abril 10 de 2017, se establecieron las siguientes modificaciones:<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline; color: #ff6600;\"><strong>Informaci\u00f3n del saldo de los pasivos a 31 de diciembre<\/strong><\/span>. Conforme con lo establecido en el literal h) del art\u00edculo 631 del Estatuto Tributario los obligados a presentar informaci\u00f3n, deber\u00e1n suministrar los apellidos y nombres o raz\u00f3n social, identificaci\u00f3n, direcci\u00f3n y pa\u00eds de residencia o domicilio de cada uno de los acreedores por pasivos de cualquier \u00edndole, cuando:<\/p>\n<ol style=\"text-align: justify;\">\n<li>\n<div>El saldo acumulado por acreedor a 31 de diciembre sea igual o superior a un mill\u00f3n de pesos ($1.000.000), o<\/div>\n<\/li>\n<li>El saldo total de los pasivos a 31 de diciembre sea igual o superior a cien millones de pesos ($100.000.000), en cuyo caso deber\u00e1 informarse cada uno de los acreedores con saldos acumulados iguales o superiores a quinientos mil pesos ($500.000).<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #ff6600;\">Informaci\u00f3n de los deudores de cr\u00e9ditos activos a 31 de diciembre<\/span><\/strong>. Conforme con lo establecido por el literal i) del art\u00edculo 631 del Estatuto Tributario, los obligados a presentar informaci\u00f3n, deber\u00e1n suministrar apellidos y nombres o raz\u00f3n social, identificaci\u00f3n, direcci\u00f3n y pa\u00eds de residencia o domicilio de cada uno de los deudores por concepto de cr\u00e9ditos activos, cuando:<\/p>\n<ol style=\"text-align: justify;\">\n<li>El saldo acumulado por deudor a 31 de diciembre sea igual o superior a un mill\u00f3n de pesos ($1.000.000), o<\/li>\n<li>El saldo total de los cr\u00e9ditos a 31 de diciembre sea igual o superior a cien millones de pesos ($100.000.000), en cuyo caso deber\u00e1 informarse a cada uno de los deudores con saldos acumulados iguales o superiores a quinientos mil pesos ($500.000).<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #ff6600;\">Informaci\u00f3n a suministrar por los grupos empresariales<\/span><\/strong>. De acuerdo con lo establecido en el art\u00edculo 631-1 del Estatuto Tributario, la informaci\u00f3n deber\u00e1 ser presentada a m\u00e1s tardar el \u00faltimo d\u00eda h\u00e1bil del mes de junio de 2018.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><a href=\"http:\/\/www.dian.gov.co\/descargas\/normatividad\/2017\/Resoluciones\/Resolucion_000022_10_de_Abril_2017.pdf\" target=\"_blank\">Para ver resoluci\u00f3n 022 de abril 10 de 2017 DIAN, dar click aqu\u00ed:<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mediante la resoluci\u00f3n 022 de abril 10 de 2017, se establecieron las siguientes modificaciones: Informaci\u00f3n del saldo de los pasivos a 31 de diciembre. Conforme con lo establecido en el&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":5620,"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":[454],"tags":[],"class_list":["post-9313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modificaci\u00f3n informaci\u00f3n ex\u00f3gena a\u00f1o gravable 2016 Resoluci\u00f3n 022 de abril 10 de 2017 - 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=9313\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modificaci\u00f3n informaci\u00f3n ex\u00f3gena a\u00f1o gravable 2016 Resoluci\u00f3n 022 de abril 10 de 2017 - Contadores P\u00fablicos\" \/>\n<meta property=\"og:description\" content=\"Mediante la resoluci\u00f3n 022 de abril 10 de 2017, se establecieron las siguientes modificaciones: Informaci\u00f3n del saldo de los pasivos a 31 de diciembre. 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