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DIAN REVENUE RULING

DIAN clarifies that the labor income exemption to the Minimum Alternative Tax for individuals (IMAN) liquidation is not extended to the minimum withholding basis of Section 384 of the Tax Code.

Revenue Ruling No. 1344 of February 4 of 2016

 

DIAN upheld that it is not possible to extend the effects of Ruling C-492 of 2015 of the Constitutional Court to the minimum withholding basis, for the purpose of subtracting the exempted labor income of Section 206-10 of the Colombian Tax Code. This decision was reached considering that that the Ruling does not directly refer to the particular case of the minimum withholding basis.