{"id":9539,"date":"2021-03-17T11:11:21","date_gmt":"2021-03-17T10:11:21","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/dian-expide-resolucion-a-traves-de-la-cual-modifica-resolucion-de-medios-magneticos-de-2020\/"},"modified":"2021-03-17T11:11:21","modified_gmt":"2021-03-17T10:11:21","slug":"dian-expide-resolucion-a-traves-de-la-cual-modifica-resolucion-de-medios-magneticos-de-2020","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/dian-expide-resolucion-a-traves-de-la-cual-modifica-resolucion-de-medios-magneticos-de-2020\/","title":{"rendered":"DIAN expide resoluci\u00f3n a trav\u00e9s de la cual modifica resoluci\u00f3n de medios magn\u00e9ticos de 2020"},"content":{"rendered":"<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 la Resoluci\u00f3n No. 000023 de 12 de marzo de 2021, a trav\u00e9s de la cual modific\u00f3 parcialmente la Resoluci\u00f3n No. 000070 de 28 de octubre de 2019.<\/p>\n<p>Mediante esta \u00faltima, la Direcci\u00f3n de Impuestos y Aduanas Nacionales estableci\u00f3 el grupo de personas que se encontraban en la obligaci\u00f3n de suministrar informaci\u00f3n tributaria por el a\u00f1o gravable 2020. En este mismo sentido, en la Resoluci\u00f3n No. 000070 de 28 de octubre de 2019 se definieron las caracter\u00edsticas t\u00e9cnicas para el suministro de la informaci\u00f3n y, adicionalmente, se fijaron plazos para la entrega de esta a la entidad. En dicha norma, se estableci\u00f3 que los grandes contribuyentes estar\u00edan obligados de acuerdo con el \u00faltimo d\u00edgito del NIT, con un plazo que iba desde el 27 de abril de 2021 hasta el 10 de mayo del mismo a\u00f1o, al paso que personas jur\u00eddicas y naturales deber\u00edan suministrar la informaci\u00f3n a partir del 11 de mayo de 2021 y hasta el 9 de junio del mismo a\u00f1o.<\/p>\n<p>No obstante, con la expedici\u00f3n de la Resoluci\u00f3n No. 000023 de 12 de marzo de 2021, la Direcci\u00f3n de Impuestos y Aduanas Nacionales modific\u00f3 tanto el grupo de obligados, como las caracter\u00edsticas t\u00e9cnicas antes mencionadas. Dentro de los cambios m\u00e1s relevantes, se encuentra la inclusi\u00f3n de contribuyentes personas naturales del r\u00e9gimen simple que, durante el a\u00f1o gravable 2019 o 2020, hubieren obtenido ingresos brutos superiores a $500.000.000,00.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/actualicese.com\/resolucion-000023-del-12-03-2021\/\">Resoluci\u00f3n No. 000023 de 12 de marzo 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. 000023 de 12 de marzo de 2021, a trav\u00e9s de la cual modific\u00f3 parcialmente la Resoluci\u00f3n No. 000070 de [&hellip;]<\/p>\n","protected":false},"featured_media":9540,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9539","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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