Covid-19 Alert #107
| Author | Juan Fernando Díaz |
Procedimiento de devolución automática de saldos a favor ante la DIAN
El Decreto 963 del 2020 expedido el 7 de julio del 2020 por el Ministerio de Hacienda y Crédito Público, establece los contribuyentes que tienen derecho a solicitar la devolución automática de saldos a favor, originados en las declaraciones del impuesto sobre la renta y complementarios e IVA. Asimismo, establece que la DIAN tendrá un término de 15 días para dar respuesta a la mencionada solicitud.
Adicionalmente, el Decreto en mención modifica los requisitos que debe cumplir el contribuyente, para acceder al procedimiento de devolución automática de saldos a favor, originados en las declaraciones del impuesto sobre la renta y complementarios e IVA.
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