{"id":11673,"date":"2016-11-16T15:28:36","date_gmt":"2016-11-16T14:28:36","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/algunos-aspectos-procesales-de-la-reforma-tributaria\/"},"modified":"2016-11-16T15:28:36","modified_gmt":"2016-11-16T14:28:36","slug":"algunos-aspectos-procesales-de-la-reforma-tributaria","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/algunos-aspectos-procesales-de-la-reforma-tributaria\/","title":{"rendered":"Algunos aspectos procesales de la reforma tributaria."},"content":{"rendered":"<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">El proyecto de reforma tributaria presentado por el Gobierno Nacional al Congreso de La Rep\u00fablica en octubre de este a\u00f1o, dentro de sus disposiciones procesales, contempla la ampliaci\u00f3n de los t\u00e9rminos de firmeza de las declaraciones, para que la autoridad tributaria cuente con mayor tiempo para que pueda ejercer sus facultades fiscalizadoras :<\/p>\n<ul>\n<li>-El aumento del t\u00e9rmino de firmeza general de las declaraciones tributarias, actualmente de 2 a\u00f1os, a un per\u00edodo de 3 a\u00f1os.<\/li>\n<li> <\/li>\n<li>-El t\u00e9rmino de firmeza de las declaraciones de renta y sus correcciones en las que se determinen o compensen p\u00e9rdidas fiscales se ampliar\u00e1 de 5 a 8 a\u00f1os contados a partir de la fecha de su presentaci\u00f3n.<\/li>\n<li> <\/li>\n<li>-La compensaci\u00f3n de p\u00e9rdidas fiscales estar\u00edan nuevamente limitadas temporalmente, en este caso con las rentas l\u00edquidas ordinarias que obtuvieren en los 8 periodos gravables siguientes. Si la p\u00e9rdida fiscal se compensa en cualquiera de los 2 \u00faltimos a\u00f1os que el contribuyente tiene para hacerlo, la firmeza se extender\u00e1 a partir de dicha compensaci\u00f3n por 3 a\u00f1os m\u00e1s.<\/li>\n<li> <\/li>\n<li>-El t\u00e9rmino de firmeza de la declaraci\u00f3n del impuesto sobre la renta de contribuyentes sujetos al r\u00e9gimen de precios de transferencia ser\u00e1 de 6 a\u00f1os.<\/li>\n<li> <\/li>\n<li>-A partir del a\u00f1o gravable 2018 se aplicar\u00eda la limitaci\u00f3n gradual de costos y deducciones pagados en efectivo, medida que pretende fomentar la bancarizaci\u00f3n y que adem\u00e1s generar\u00eda mayor recaudo del gravamen a los movimientos financieros (4 por 1000).<\/li>\n<\/ul>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El proyecto de reforma tributaria presentado por el Gobierno Nacional al Congreso de La Rep\u00fablica en octubre de este a\u00f1o, dentro de sus disposiciones procesales, contempla la ampliaci\u00f3n de los [&hellip;]<\/p>\n","protected":false},"featured_media":11674,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11673","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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