{"id":20603,"date":"2024-06-11T20:55:02","date_gmt":"2024-06-12T01:55:02","guid":{"rendered":"https:\/\/www.boyacaleinforma.com\/?p=20603"},"modified":"2024-06-11T21:14:15","modified_gmt":"2024-06-12T02:14:15","slug":"emergencia-en-boyaca-avanza-la-busqueda-de-desaparecidos-por-deslizamiento-de-tierra-en-labranzagrande-copy-copy","status":"publish","type":"post","link":"https:\/\/www.boyacaleinforma.com\/?p=20603","title":{"rendered":"La DIAN cierra el Outlet Adidas en Bogot\u00e1 por incumplimientos en la expedici\u00f3n de la factura electr\u00f3nica"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20603\" class=\"elementor elementor-20603\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62b311ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62b311ee\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-22e424c5\" data-id=\"22e424c5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7799c32 elementor-widget elementor-widget-image\" data-id=\"7799c32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" width=\"640\" height=\"427\" src=\"https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2024\/06\/msn-1.jpg\" class=\"attachment-medium_large size-medium_large wp-image-20618\" alt=\"msn\" srcset=\"https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2024\/06\/msn-1.jpg 768w, https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2024\/06\/msn-1-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" loading=\"lazy\" decoding=\"async\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Foto: Archivo<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16316330 elementor-widget elementor-widget-text-editor\" data-id=\"16316330\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">En un operativo llevado a cabo en la ma\u00f1ana de hoy, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) orden\u00f3 el cierre temporal del Outlet Adidas Bogot\u00e1, situado en la Carrera 60 # 10 \u2013 68, debido a incumplimientos en la expedici\u00f3n de la factura electr\u00f3nica. La medida, que se extender\u00e1 por tres d\u00edas, se tom\u00f3 en cumplimiento del Art\u00edculo 657 del Estatuto Tributario y tras varias visitas de control realizadas por la entidad.<br \/><br \/><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><b>Proceso y Sanciones<\/b><\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">La DIAN sigue un riguroso proceso para asegurar el cumplimiento de las obligaciones tributarias de los establecimientos comerciales. Este procedimiento incluye varias etapas:<br \/><br \/><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><b>Visita de Control: <\/b><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">Los inspectores de la DIAN verifican si el comercio est\u00e1 cumpliendo con la obligaci\u00f3n de expedir factura electr\u00f3nica, conforme a lo estipulado en el Art\u00edculo 653 del Estatuto Tributario.<\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><b>Pliego de Cargos: <\/b><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">Si se detectan irregularidades, se formula un pliego de cargos. El establecimiento tiene entonces 10 d\u00edas h\u00e1biles para responder con las explicaciones necesarias.<br \/><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><b>An\u00e1lisis y Descargos: <\/b><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">Tras recibir las explicaciones, la DIAN decide si descartar o confirmar el pliego de cargos basado en las evidencias recogidas.<br \/>En este caso, el Outlet Adidas Bogot\u00e1 no logr\u00f3 subsanar las irregularidades, lo que condujo al cierre del establecimiento.<\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><br \/><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><b>Obligaciones de Facturaci\u00f3n<\/b><\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">La DIAN recuerda a los establecimientos comerciales la importancia de cumplir con la expedici\u00f3n de la factura electr\u00f3nica. Los compradores deben proporcionar tres datos esenciales al solicitarla:<\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><br \/>Nombre o raz\u00f3n social.<\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">N\u00famero de c\u00e9dula o NIT.<\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">Correo electr\u00f3nico.<\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">Desde el 1 de mayo, aquellos negocios que a\u00fan expiden documentos equivalentes POS deben comenzar a hacerlo de manera electr\u00f3nica, seg\u00fan lo dispuesto en la Resoluci\u00f3n 00165 de 2023 y el Art\u00edculo 23 de la Resoluci\u00f3n 000008 de 2024.<br \/><br \/><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><b>Alternativas para los Establecimientos<\/b><\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">El Estatuto Tributario tambi\u00e9n ofrece a los comercios la opci\u00f3n de pagar una multa para evitar el cierre temporal. La multa se calcula sobre los ingresos brutos operacionales del mes anterior a la visita de control que inici\u00f3 el proceso sancionatorio.<\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><br \/><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><b>Llamado a la Ciudadan\u00eda y los Comerciantes<\/b><\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">La DIAN insta a todos los establecimientos de comercio a cumplir rigurosamente con sus obligaciones tributarias y a los ciudadanos a exigir siempre la factura electr\u00f3nica en sus compras. Este compromiso es fundamental para la transparencia y legalidad en las transacciones comerciales.<\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><br \/>Adem\u00e1s, se hace un llamado a los responsables de establecimientos a consultar las resoluciones pertinentes y a ajustar sus sistemas de facturaci\u00f3n de acuerdo con las nuevas disposiciones, evitando as\u00ed posibles sanciones y cierres temporales.<\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\"><br \/>El cierre del Outlet Adidas Bogot\u00e1 destaca la determinaci\u00f3n de la DIAN en hacer cumplir la normativa tributaria, asegurando que todos los comercios operen dentro del marco legal establecido.<\/span><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Foto: Archivo En un operativo llevado a cabo en la ma\u00f1ana de hoy, la Direcci\u00f3n de Impuestos y<\/p>\n","protected":false},"author":1,"featured_media":20618,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[9],"tags":[10],"class_list":["post-20603","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-colombia","tag-noticias","post_format-post-format-image"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"En un operativo llevado a cabo en la ma\u00f1ana de hoy, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) orden\u00f3 el cierre temporal del Outlet Adidas Bogot\u00e1, situado en la Carrera 60 # 10 \u2013 68, debido a incumplimientos en la expedici\u00f3n de la factura electr\u00f3nica. 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