{"id":2484,"date":"2025-08-11T23:26:22","date_gmt":"2025-08-11T23:26:22","guid":{"rendered":"https:\/\/planning-firm.com\/?p=2484"},"modified":"2025-08-11T23:26:23","modified_gmt":"2025-08-11T23:26:23","slug":"dian-corrige-interpretacion-grafica-sobre-inicio-de-terminos-en-notificacion-electronica-de-actos-administrativos","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/dian-corrige-interpretacion-grafica-sobre-inicio-de-terminos-en-notificacion-electronica-de-actos-administrativos\/","title":{"rendered":"DIAN corrige interpretaci\u00f3n gr\u00e1fica sobre inicio de t\u00e9rminos en notificaci\u00f3n electr\u00f3nica de actos administrativos"},"content":{"rendered":"<p>Mediante el Concepto 11041 del 16 de julio de 2025, la DIAN precis\u00f3 que, conforme al inciso tercero del art\u00edculo 566-1 del Estatuto Tributario, el t\u00e9rmino legal para que el contribuyente ejerza su derecho de defensa tras la notificaci\u00f3n electr\u00f3nica de un acto administrativo inicia el sexto d\u00eda contado desde la recepci\u00f3n del correo electr\u00f3nico, y no el quinto como indicaba una representaci\u00f3n gr\u00e1fica del Concepto 6813 de 2025. La entidad corrigi\u00f3 as\u00ed la inconsistencia y reiter\u00f3 que existe un plazo de gracia de cinco d\u00edas antes de iniciar el c\u00f3mputo de t\u00e9rminos procesales.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/08\/Concepto-11041-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Concepto 11041 DIAN.\"><\/object><a id=\"wp-block-file--media-32234340-81ae-462e-b360-a70a56cb5950\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/08\/Concepto-11041-DIAN.pdf\">Concepto 11041 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/08\/Concepto-11041-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-32234340-81ae-462e-b360-a70a56cb5950\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Mediante el Concepto 11041 del 16 de julio de 2025, la DIAN precis\u00f3 que, conforme al inciso tercero del art\u00edculo 566-1 del Estatuto Tributario, el t\u00e9rmino legal para que el contribuyente ejerza su derecho de defensa tras la notificaci\u00f3n electr\u00f3nica de un acto administrativo inicia el sexto d\u00eda contado desde la recepci\u00f3n del correo electr\u00f3nico, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2484","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/2484","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/comments?post=2484"}],"version-history":[{"count":0,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/2484\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media?parent=2484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=2484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=2484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}