{"id":9768,"date":"2021-01-27T10:52:18","date_gmt":"2021-01-27T09:52:18","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/concepto-general-unificado\/"},"modified":"2021-01-27T10:52:18","modified_gmt":"2021-01-27T09:52:18","slug":"concepto-general-unificado","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/concepto-general-unificado\/","title":{"rendered":"Concepto General Unificado"},"content":{"rendered":"<p>El 9 de diciembre de 2020 la UAE-DIAN expidi\u00f3 un Concepto Unificado Garant\u00edas Doctrina y L\u00ednea Sobre el Procedimiento en Sede Administrativa. En dicho concepto se definen conceptos y disposiciones generales sobre:<\/p>\n<ul>\n<li>Garant\u00edas<\/li>\n<li>P\u00f3lizas<\/li>\n<li>Seguro de cumplimiento<\/li>\n<li>Siniestros<\/li>\n<li>L\u00edmites y Alcances<\/li>\n<\/ul>\n<p>como tambi\u00e9n se clasifican las garant\u00edas que se constituyen ante la DIAN como lo son las garant\u00edas globales y las garant\u00edas espec\u00edficas.<\/p>\n<p>Adicionalmente se evidencia la efectividad de las garant\u00edas, cuales son las que operan de pleno derecho y sus procedimientos para hacer esta una garant\u00eda efectiva, sus etapas y dem\u00e1s; y los casos en los que no se requieren una constituci\u00f3n de garant\u00edas. Incluso se incluye la prescripci\u00f3n de acciones que se derivan del contrato de seguro como tambi\u00e9n se expone la forma en como se llevar\u00e1 a cabo el cobro de garant\u00edas.<\/p>\n<p>Todo lo anterior con el fin de recoger la doctrina relacionada con las garant\u00edas aduaneras, proferidas hasta la fecha por la Unidad Administrativa Especial Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) en lo referente a la normatividad aduanera que se encuentra rigiendo al momento de la expedici\u00f3n de este concepto.<\/p>\n<p>Para concluir, este concepto revoca todos los conceptos expedidos en los asuntos tratados a fondo.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.dian.gov.co\/\">Concepto N\u00famero 100202208-0631 del 09 de diciembre de 2020 \u2013 Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN).<\/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>El 9 de diciembre de 2020 la UAE-DIAN expidi\u00f3 un Concepto Unificado Garant\u00edas Doctrina y L\u00ednea Sobre el Procedimiento en Sede Administrativa. En dicho concepto se definen conceptos y disposiciones [&hellip;]<\/p>\n","protected":false},"featured_media":9769,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9768","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 General Unificado - Auren Colombia<\/title>\n<meta name=\"description\" content=\"El 9 de diciembre de 2020 la UAE-DIAN expidi\u00f3 un Concepto Unificado Garant\u00edas Doctrina y L\u00ednea Sobre el Procedimiento en...\" \/>\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-general-unificado\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Concepto General Unificado - 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