Boletín de Actualidad Tributaria y Contable No. 001-17

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Boletín de Actualidad Tributaria y Contable No. 001-17

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I. Primer concepto general de IVA – Ley 1819 de 2016

La Dirección de Gestión Jurídica y la Subdirección de Gestión Normativa y Doctrina de la DIAN, en aras de consolidar la unificación de criterios, orientar y precisar aspectos relacionados con los cambios efectuados al Impuesto a las ventas IVA, emite el presente concepto unificado en su primera versión, dentro del cual se tratan los siguientes temas:

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