{"id":9072,"date":"2021-07-28T09:46:05","date_gmt":"2021-07-28T07:46:05","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/"},"modified":"2021-07-28T09:46:05","modified_gmt":"2021-07-28T07:46:05","slug":"dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/","title":{"rendered":"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n"},"content":{"rendered":"<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 la Resoluci\u00f3n No. 000056 de 12 de julio de 2021, por medio de la cual habilit\u00f3 la posibilidad de presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n en materia tributaria que deban ser presentados ante la mencionada entidad, en cumplimiento de lo establecido en el art\u00edculo 559 del Estatuto Tributario.<\/p>\n<p>Para la presentaci\u00f3n electr\u00f3nica de recursos, es necesario el uso del mecanismo de firma electr\u00f3nica. En esta modalidad, el efecto surge cuando se produce el acuse de recibo de los escritos del administrado, de acuerdo con lo establecido por el art\u00edculo 559 del Estatuto Tributario.<\/p>\n<p>As\u00ed, el recurso de reconsideraci\u00f3n podr\u00e1 interponerse electr\u00f3nicamente a trav\u00e9s del Sistema Electr\u00f3nico dispuesto por la Direcci\u00f3n de Impuestos y Aduanas Nacionales, ya sea directamente, a trav\u00e9s de representantes inscritos en el RUT o de apoderado. Dicho sistema aceptar\u00e1 solamente un recurso por cada radicaci\u00f3n de presentaci\u00f3n electr\u00f3nica, el cual deber\u00e1 ser cargado, junto con sus anexos, en formato pdf.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000056%20de%2012-07-2021.pdf\">Resoluci\u00f3n No. 000056 de 12 de julio de 2021 &#8211; Direcci\u00f3n de Impuestos y Aduanas Nacionales.<\/a><\/cite><\/p><\/blockquote>\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 Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 la Resoluci\u00f3n No. 000056 de 12 de julio de 2021, por medio de la cual habilit\u00f3 la posibilidad de presentaci\u00f3n electr\u00f3nica de [&hellip;]<\/p>\n","protected":false},"featured_media":9073,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9072","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>DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n - Auren Colombia<\/title>\n<meta name=\"description\" content=\"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n: La Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 la...\" \/>\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\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n - Auren Colombia\" \/>\n<meta property=\"og:description\" content=\"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n: La Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 la...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Germany\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2021\/07\/electronica-de-recursos-scaled-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@AurenColombia\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/\",\"url\":\"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/\",\"name\":\"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n - Auren Colombia\",\"isPartOf\":{\"@id\":\"https:\/\/auren.com\/co\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/auren.com\/co\/wp-content\/uploads\/2021\/07\/electronica-de-recursos-scaled-2.jpg\",\"datePublished\":\"2021-07-28T07:46:05+00:00\",\"description\":\"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n: La Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 la...\",\"breadcrumb\":{\"@id\":\"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/#primaryimage\",\"url\":\"https:\/\/auren.com\/co\/wp-content\/uploads\/2021\/07\/electronica-de-recursos-scaled-2.jpg\",\"contentUrl\":\"https:\/\/auren.com\/co\/wp-content\/uploads\/2021\/07\/electronica-de-recursos-scaled-2.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/auren.com\/co\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/auren.com\/co\/#website\",\"url\":\"https:\/\/auren.com\/co\/\",\"name\":\"Auren Colombia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/auren.com\/co\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/auren.com\/co\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/auren.com\/co\/#organization\",\"name\":\"Auren Colombia\",\"url\":\"https:\/\/auren.com\/co\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png\",\"contentUrl\":\"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png\",\"width\":512,\"height\":512,\"caption\":\"Auren Colombia\"},\"image\":{\"@id\":\"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/AurenColombia\",\"https:\/\/www.instagram.com\/aurencolombia\/\",\"https:\/\/www.youtube.com\/channel\/UCRYoGRMR_k4oVWesdErApmA\",\"https:\/\/www.linkedin.com\/company\/auren-colombia\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n - Auren Colombia","description":"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n: La Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 la...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/","og_locale":"es_ES","og_type":"article","og_title":"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n - Auren Colombia","og_description":"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n: La Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 la...","og_url":"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/","og_site_name":"Auren Germany","og_image":[{"width":2560,"height":1707,"url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2021\/07\/electronica-de-recursos-scaled-2.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@AurenColombia","twitter_misc":{"Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/","url":"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/","name":"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n - Auren Colombia","isPartOf":{"@id":"https:\/\/auren.com\/co\/#website"},"primaryImageOfPage":{"@id":"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/#primaryimage"},"image":{"@id":"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/#primaryimage"},"thumbnailUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2021\/07\/electronica-de-recursos-scaled-2.jpg","datePublished":"2021-07-28T07:46:05+00:00","description":"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n: La Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 la...","breadcrumb":{"@id":"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/#primaryimage","url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2021\/07\/electronica-de-recursos-scaled-2.jpg","contentUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2021\/07\/electronica-de-recursos-scaled-2.jpg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/auren.com\/co\/blog\/dian-implementa-presentacion-electronica-de-recursos-de-reconsideracion\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/auren.com\/co\/"},{"@type":"ListItem","position":2,"name":"DIAN implementa presentaci\u00f3n electr\u00f3nica de recursos de reconsideraci\u00f3n"}]},{"@type":"WebSite","@id":"https:\/\/auren.com\/co\/#website","url":"https:\/\/auren.com\/co\/","name":"Auren Colombia","description":"","publisher":{"@id":"https:\/\/auren.com\/co\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/auren.com\/co\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/auren.com\/co\/#organization","name":"Auren Colombia","url":"https:\/\/auren.com\/co\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/","url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","contentUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","width":512,"height":512,"caption":"Auren Colombia"},"image":{"@id":"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/AurenColombia","https:\/\/www.instagram.com\/aurencolombia\/","https:\/\/www.youtube.com\/channel\/UCRYoGRMR_k4oVWesdErApmA","https:\/\/www.linkedin.com\/company\/auren-colombia"]}]}},"_links":{"self":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog\/9072","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog"}],"about":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/types\/blog"}],"version-history":[{"count":0,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog\/9072\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/media\/9073"}],"wp:attachment":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/media?parent=9072"}],"wp:term":[{"taxonomy":"blog-category","embeddable":true,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog-category?post=9072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}