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DIAN REVENUE RULING

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DIAN REVENUE RULING

Contracts or acts with non-profit organizations that should be registered before DIAN are those established in section 356-1 of the Tax Code

It is inappropriate, by way of interpretation, to extend to any other act or contract different to those strictly noted, the registry before DIAN

 

In its Revenue Ruling No. 1046 of June 16th of 2017, the Colombian Tax Authority –DIAN- determined that the registry of the contracts or acts of non-profit organizations before DIAN is exclusively established for:

[…] contracts or legal acts, onerous or gratuitous, concluded with the founders, contributors, donors, legal representative and administrators, their spouses, partners or family members up to the fourth degree of consanguinity or affinity or civil or legal entities where these people possess more than a 30% of the entire entity or other entities control is exercised”.

Therefore, contracts or acts entered by non-profit organizations, different to those stated above, should not be registered before DIAN. It is not possible to extend the register before DIAN to any other act or contract different from those strictly noted in the norm.