{"id":8553,"date":"2022-09-14T11:45:16","date_gmt":"2022-09-14T09:45:16","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/concepto-unificado-no-0106-del-19-de-agosto-de-2022\/"},"modified":"2022-09-14T11:45:16","modified_gmt":"2022-09-14T09:45:16","slug":"concepto-unificado-no-0106-del-19-de-agosto-de-2022","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/concepto-unificado-no-0106-del-19-de-agosto-de-2022\/","title":{"rendered":"Concepto Unificado No. 0106 del 19 de agosto de 2022"},"content":{"rendered":"<p>La DIAN emiti\u00f3 el Concepto Unificado No. 0106 del 19 de agosto de 2022, sobre el manejo de las facturas, funcionalidad de los documentos soporte, funcionalidad de registro de la factura electr\u00f3nica de venta como titulo valor \u2013 RADIAN.\u00a0 \u00a0 <\/p>\n<p>En este concepto establece, el cumplimiento obligatorio para los empleados p\u00fablicos de la entidad, en los t\u00e9rminos del art\u00edculo 131 de la Ley 2010 de 2019, el cual prescribe:\u00a0<em>\u00abLos conceptos emitidos por la direcci\u00f3n de gesti\u00f3n jur\u00eddica o la subdirecci\u00f3n de gesti\u00f3n de normativa y doctrina de la Direcci\u00f3n de Impuestos y Aduanas Nacionales, constituyen interpretaci\u00f3n oficial para los empleados p\u00fablicos de la Direcci\u00f3n de Impuestos y Aduanas Nacionales; por lo tanto, tendr\u00e1n car\u00e1cter obligatorio para los mismos. Los contribuyentes podr\u00e1n sustentar sus actuaciones en la v\u00eda gubernativa y en la jurisdiccional con base en la ley\u00bb.<\/em><\/p>\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>La DIAN emiti\u00f3 el Concepto Unificado No. 0106 del 19 de agosto de 2022, sobre el manejo de las facturas, funcionalidad de los documentos soporte, funcionalidad de registro de la [&hellip;]<\/p>\n","protected":false},"featured_media":8554,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-8553","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Concepto Unificado No. 0106 del 19 de agosto de 2022 - Auren Colombia<\/title>\n<meta name=\"description\" content=\"La DIAN emiti\u00f3 el Concepto Unificado No. 0106 del 19 de agosto de 2022, sobre el manejo de las facturas, funcionalidad de los documentos...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/co\/blog\/concepto-unificado-no-0106-del-19-de-agosto-de-2022\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Concepto Unificado No. 0106 del 19 de agosto de 2022 - 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