Comunicado de Prensa No. 24

Comunicado de Prensa No. 24

DIAN EMITE CONCEPTO RELACIONADO CON EL DOCUMENTO EQUIVALENTE POS

Bogotá, 1 de marzo 2019. La Dirección de Impuestos y Aduanas Nacionales – DIAN- emitió el 27 de febrero de 2019, concepto relacionado con el Documento Equivalente POS, como documento soporte para solicitar costos y deducciones en el Impuesto sobre la Renta e impuesto descontable en el Impuesto sobre las Ventas.

En el Concepto del 27 de febrero de 20019, la Dirección de Impuestos y Aduanas Nacionales -DIAN-, considero que: “conforme lo dispuesto en el parágrafo transitorio del articulo 16 de la Ley 1943 de 2018, dado que a la fecha aun no se ha expedido decreto reglamentario, se sigue las disposiciones que regulan la materia antes de la entrada en vigencia de la Ley 1943 de 2018.

Esto significa que hoy, el documento equivalente POS tiene plena validez para solicitar costos y deducciones en el Impuesto sobre la Renta, lo mismo que Impuestos descontables en el Impuestos sobre las Ventas, y será así hasta tanto se reglamente la materia; sin perjuicio de la facultad fiscalizadora de la Dirección de Impuesto y Aduanas Nacionales.”

Opinión | #CNIn

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