La Autoridad Tributaria precis\u00f3 que de acuerdo con el art\u00edculo 43 de la Ley 962 de 2005 y la Circular DIAN 118 del mismo a\u00f1o, es la DIAN quien tiene la facultad para corregir las declaraciones tributarias sin que se genere sanci\u00f3n y dentro del t\u00e9rmino de firmeza, seg\u00fan los errores en el diligenciamiento de los formularios establecidos en la Circular en menci\u00f3n, a diferencia de las correcciones que surgen con ocasi\u00f3n del art\u00edculo 589, las cuales deben ser realizadas por el contribuyente dentro del a\u00f1o siguiente al vencimiento del t\u00e9rmino para presentar la declaraci\u00f3n.<\/p>\n
Consulte el documento en el siguiente vinculo.<\/p>\n
Contacto:<\/p>\n
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La Autoridad Tributaria precis\u00f3 que de acuerdo con el art\u00edculo 43 de la Ley 962 de 2005 y la Circular DIAN 118 del mismo a\u00f1o, es la DIAN quien tiene la facultad para corregir las declaraciones tributarias sin que se genere sanci\u00f3n y dentro del t\u00e9rmino de firmeza, seg\u00fan los errores en el diligenciamiento de […]<\/p>\n","protected":false},"author":2,"featured_media":176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[203],"tags":[],"yst_prominent_words":[163,132],"class_list":["post-4029","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-11"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2019\/07\/banners-Blanco-De-Castro-30-1.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4029","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=4029"}],"version-history":[{"count":3,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4029\/revisions"}],"predecessor-version":[{"id":12595,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4029\/revisions\/12595"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/176"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=4029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=4029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=4029"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=4029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}