{"id":569,"date":"2022-03-03T21:33:13","date_gmt":"2022-03-03T21:33:13","guid":{"rendered":"https:\/\/nyvcol.com\/?p=569"},"modified":"2023-07-28T16:19:06","modified_gmt":"2023-07-28T16:19:06","slug":"noticia13322","status":"publish","type":"post","link":"https:\/\/nyvcol.com\/en\/noticia13322\/","title":{"rendered":"Modificaci\u00f3n fecha de implementaci\u00f3n para el documento soporte de pago de n\u00f3mina electr\u00f3nica para empresas de hasta 10 trabajadores."},"content":{"rendered":"<p>[:es]<span lang=\"ES-MODERN\"><strong>Bogot\u00e1, D.C., mi\u00e9rcoles 2 de marzo de 2022.-\u00a0<\/strong><\/span><span lang=\"ES-CO\">Con el fin de apoyar a los empresarios, contribuir a su reactivaci\u00f3n econ\u00f3mica y facilitar la ejecuci\u00f3n mediante una aplicaci\u00f3n desarrollada por la Direcci\u00f3n de Impuestos y Aduanas Nacionales \u2013 DIAN, la entidad modific\u00f3 el plazo de implementaci\u00f3n para la primera generaci\u00f3n y transmisi\u00f3n del documento soporte de pago de n\u00f3mina electr\u00f3nica para los responsables que tienen entre uno y diez empleados, al igual que para los sujetos no obligados a expedir factura electr\u00f3nica de venta, a trav\u00e9s de la Resoluci\u00f3n No. 000028 del 28 de febrero de 2022.<\/span><\/p>\n<p>En este caso, deber\u00e1n realizar la primera generaci\u00f3n y transmisi\u00f3n del documento soporte de pago de n\u00f3mina electr\u00f3nica y las notas de ajuste del citado documento, as\u00ed: Los meses de diciembre de 2021, enero y febrero de 2022, de forma independiente, dentro de los diez primeros d\u00edas h\u00e1biles del mes de mayo de 2022. Y los meses de marzo, abril y mayo de 2022, de forma independiente, dentro de los diez primeros d\u00edas h\u00e1biles del mes de junio de 2022.<\/p>\n<p>Se debe tener en cuenta que esta modificaci\u00f3n no aplica para los empleadores que hayan realizado la implementaci\u00f3n de forma anticipada del documento soporte de pago de n\u00f3mina electr\u00f3nica. Los empleadores que deseen podr\u00e1n optar por realizar la implementaci\u00f3n anticipada cumpliendo con las disposiciones que regulan la funcionalidad del documento previstas en la Resoluci\u00f3n No. 000013 de 2021.<\/p>\n<p>As\u00ed mismo, mediante la misma resoluci\u00f3n, la Direcci\u00f3n de Impuestos y Aduanas Nacionales \u2013 DIAN, estableci\u00f3 que los sujetos NO obligados a expedir factura electr\u00f3nica que requieran soportar los costos y deducciones en el impuesto sobre la renta y complementarios, deber\u00e1n realizar la primera generaci\u00f3n y transmisi\u00f3n del documento soporte de pago de n\u00f3mina electr\u00f3nica correspondiente al mes de junio de 2022, en el mes de julio de 2022.<\/p>\n<p>Descargue\u00a0<a href=\"https:\/\/www.dian.gov.co\/Prensa\/ComunicadosPrensa\/027-Modificacion-fecha-de-implementacion-%20documento-soporte-de-pago-nomina-electronica.zip\" target=\"_blank\" rel=\"noopener\"><strong>aqu\u00ed<\/strong><\/a>\u00a0el Comunicado de Prensa.<\/p>\n<p>&nbsp;<\/p>\n<p>Fuente: Portal DIAN <a href=\"https:\/\/www.dian.gov.co\/Prensa\/Paginas\/NG-Comunicado-de-Prensa-027-2022.aspx\">https:\/\/www.dian.gov.co\/Prensa\/Paginas\/NG-Comunicado-de-Prensa-027-2022.aspx<\/a><\/p>\n<p>Comunicado de Prensa No. 027<br \/>\n02\/03\/2022 | Bogot\u00e1 D.C<\/p>\n<p>&nbsp;[:]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[:es]Bogot\u00e1, D.C., mi\u00e9rcoles 2 de marzo de 2022.-\u00a0Con el fin de apoyar a los empresarios, contribuir a su reactivaci\u00f3n econ\u00f3mica [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":570,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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