{"id":3637,"date":"2025-09-25T08:00:00","date_gmt":"2025-09-25T13:00:00","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=3637"},"modified":"2026-02-16T10:19:37","modified_gmt":"2026-02-16T15:19:37","slug":"dian-expidio-su-resolucion-unica-en-materia-tributaria-aduanera-y-cambiaria","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/09\/dian-expidio-su-resolucion-unica-en-materia-tributaria-aduanera-y-cambiaria\/","title":{"rendered":"DIAN expidi\u00f3 su \u2018Resoluci\u00f3n \u00danica en Materia Tributaria, Aduanera y Cambiaria\u2019"},"content":{"rendered":"\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<div class='embed-container'><iframe loading=\"lazy\" title=\"DIAN expidi\u00f3 su \u2018Resoluci\u00f3n \u00danica en Materia Tributaria, Aduanera y Cambiaria\u2019\" width=\"1920\" height=\"1080\" src=\"https:\/\/www.youtube.com\/embed\/BhDgd6apK0s?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<link href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/font-awesome\/6.0.0-beta3\/css\/all.min.css\" rel=\"stylesheet\">\n<style> \n.container{\n  height: 200px;\n  position: relative;\n  border: 0px solid green;\n}\n\n.center{\n  margin: 0;\n  position: absolute;\n  top: 50%;\n  left: 50%;\n  -ms-transform: translate(-50%, -50%);\n  transform: translate(-50%, -50%);\n}\n.button {\n  background-color: #04AA6D;\n  border: none;\n  color: #04AA6D;;\n  padding: 16px 32px;\n  text-align: center;\n  text-decoration: none;\n  display: inline-block;\n  font-size: 16px;\n  margin: 4px 2px;\n  transition-duration: 0.4s;\n  cursor: pointer;\nborder-radius: 25px;\n}\n.button1 {\n  background-color: #04AA6D;\n  color: black; \n  border: 2px solid #04AA6D;\n}\n.button1:hover {\n  background-color: #04AA6D;;\n  color: white;\n}\n<\/style>\n<div class=\"container\">\n  <div class=\"center\">\n<a href=\"https:\/\/whatsapp.com\/channel\/0029Va8neTFCcW4h5pCJrM00\" target=\"_blank\" class=\"button button1\" rel=\"noopener\"> <i class=\"fa-brands fa-whatsapp\"><\/i>&nbsp;&nbsp;&nbsp;\u00danete a nuestro canal de whatsapp<\/a>\n <\/div>\n<\/div>\n\n\n\n<p style=\"text-align:justify\">La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) expidi\u00f3 este 23 de septiembre la Resoluci\u00f3n 000227 de 2025*: \u2018Resoluci\u00f3n \u00danica en Materia Tributaria, Aduanera y Cambiaria\u2019. El objetivo de este acto administrativo es unificar, simplificar y racionalizar la normativa vigente, facilitando su interpretaci\u00f3n, aplicaci\u00f3n y consulta tanto por los contribuyentes como por los funcionarios de la DIAN.<\/p>\n\n\n\n<p style=\"text-align:justify\">Esta medida responde al mandato legal de compilar, actualizar y divulgar las disposiciones en materia tributaria, aduanera y cambiaria, consolidando en un solo cuerpo normativo las resoluciones preexistentes. Con ello, se busca fortalecer la seguridad jur\u00eddica, optimizar la administraci\u00f3n tributaria y promover el cumplimiento voluntario de las obligaciones fiscales.<\/p>\n\n\n\n<p style=\"text-align:justify\">Es de aclarar que de momento solo se encuentra disponible la Parte 1 de la Resoluci\u00f3n \u00danica la cual corresponde a los temas tributarios, lo correspondiente a los temas aduaneros y cambiarios se incorporar\u00e1 en etapas posteriores.<\/p>\n\n\n\n<p>Para m\u00e1s informaci\u00f3n, consulte la Resoluci\u00f3n 000227 de 2025 a continuaci\u00f3n.<\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/wp-content\/uploads\/2025\/09\/Resolucion-000227-de-23-09-2025-3.pdf\">Resoluci\u00f3n 000227 de 2025 &#8211; DIAN<\/a><\/p>\n\n\n\n<p><strong>Redacci\u00f3n INCP<\/strong><\/p>\n\n\n\n<p style=\"text-align:justify\">*<em>Por la cual se expide la Resoluci\u00f3n \u00danica en Materia Tributaria, Aduanera y Cambiaria en lo de competencia de la Unidad Administrativa Especial Direcci\u00f3n de Impuestos y Aduanas Nacionales -DIAN<\/em><strong><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;&nbsp;&nbsp;\u00danete a nuestro canal de whatsapp La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) expidi\u00f3 este 23 de septiembre la Resoluci\u00f3n 000227 de 2025*: \u2018Resoluci\u00f3n \u00danica en Materia Tributaria, Aduanera y Cambiaria\u2019. El objetivo de este acto administrativo es unificar, simplificar y racionalizar la normativa vigente, facilitando su interpretaci\u00f3n, aplicaci\u00f3n y consulta tanto por los&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/09\/dian-expidio-su-resolucion-unica-en-materia-tributaria-aduanera-y-cambiaria\/\">Read more<\/a><\/p>\n","protected":false},"author":27935,"featured_media":3638,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/users\/27935"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/comments?post=3637"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3637\/revisions"}],"predecessor-version":[{"id":3639,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3637\/revisions\/3639"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/3638"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=3637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=3637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=3637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}