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DIAN REVENUE RULING

New deadlines for the registration of technology import agreements before DIAN

In a recent ruling, DIAN referred to the date from which the new mandatory term of six (6) or three (3) months applies for the registration of technology import agreements

 

By means of Revenue Ruling No. 01244, DIAN determined that for deducting the expenses incurred with regards to technology import and IP agreements, the requirement of the term of six (6) or three (3) months for performing the registration of the agreement before DIAN will only be effective from January 1st 2017 onwards.

With regards to agreements subscribed before the entry into force of Law 1819 of 2016, for the recognition of the deduction, the agreements must have been registered prior to the request for the payments for this concept as cost of expense in the income tax.