{"id":21,"date":"2019-11-08T13:45:11","date_gmt":"2019-11-08T13:45:11","guid":{"rendered":"http:\/\/impreza20.us-themes.com\/?page_id=21"},"modified":"2026-05-22T20:54:15","modified_gmt":"2026-05-22T20:54:15","slug":"publicaciones","status":"publish","type":"page","link":"https:\/\/pkfcabrera.com\/en\/publicaciones\/","title":{"rendered":"Publicaciones"},"content":{"rendered":"<section class=\"l-section wpb_row us_custom_95fa59da height_large color_primary with_img\"><div class=\"l-section-img\" role=\"img\" aria-label=\"Image\" data-img-width=\"1080\" data-img-height=\"250\" style=\"background-image: url(https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/10\/baner-generico-azul-oscuro-pkf.webp);background-repeat: no-repeat;\"><\/div><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_2 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container us_custom_06c08dc1\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_93995a29\"><div class=\"wpb_wrapper\"><h2 style=\"text-align: left;\">Publicaciones<\/h2>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_custom\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-3 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-btn-wrapper align_justify\"><a class=\"w-btn us-btn-style_1\" target=\"_blank\" href=\"https:\/\/pkfcabrera.com\/documentos\/portafolio_pkf_cabrera.pdf\"><span class=\"w-btn-label\">Portafolio<\/span><\/a><\/div><div class=\"w-btn-wrapper align_justify\"><a class=\"w-btn us-btn-style_1\" target=\"_blank\" href=\"https:\/\/pkfcabrera.com\/publicaciones\/guia-tributaria\/\"><span class=\"w-btn-label\">Gu\u00eda Tributaria 2026<\/span><\/a><\/div><div class=\"w-btn-wrapper align_justify\"><a class=\"w-btn us-btn-style_1\" target=\"_blank\" href=\"https:\/\/files.pkf.com\/wwtg\/pkf-wwtg-2025-2026_online.pdf\" rel=\"noopener\"><span class=\"w-btn-label\">PKF Worldwide Tax Guide 2025<\/span><\/a><\/div><div class=\"w-btn-wrapper align_justify\"><a class=\"w-btn us-btn-style_1\" target=\"_blank\" href=\"http:\/\/pkfcabrera.com\/documentos\/Doing Business Colombia 2025 oct 2-2025.pdf\"><span class=\"w-btn-label\">Doing Business Colombia 2025<\/span><\/a><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-grid us_grid type_grid layout_blog_classic cols_2 pagination_infinite preload_style_spinner with_css_animation\" id=\"us_grid_1\" style=\"--columns:2;--gap:1.5rem;\" data-filterable=\"true\"><style>@media (max-width:600px){#us_grid_1{--columns:1!important}}.layout_blog_classic .w-grid-item-h{}.layout_blog_classic .usg_post_image_1{margin-bottom:1rem!important}.layout_blog_classic .usg_post_title_1{font-size:1.4rem!important;font-weight:700!important;margin-bottom:0.5rem!important}.layout_blog_classic .usg_hwrapper_1{color:var(--color-content-faded)!important;font-size:0.9rem!important}.layout_blog_classic .usg_post_taxonomy_1{font-weight:700!important;text-transform:uppercase!important}.layout_blog_classic .usg_post_content_1{max-width:600px!important;margin-top:0.5rem!important}<\/style><div class=\"w-grid-list\">\t<article class=\"w-grid-item us_animate_afb size_1x1 post-2488 post type-post status-publish format-standard has-post-thumbnail hentry category-auditoria-2\" data-id=\"2488\" style=\"animation-delay:0s\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><a href=\"https:\/\/pkfcabrera.com\/en\/claves-para-toma-de-decisiones-informada-dictamen-revisor-fiscal\/\" aria-label=\"Claves para toma de decisiones informada: dictamen revisor fiscal\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2026\/01\/newsletters-20262-1024x576.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2026\/01\/newsletters-20262-1024x576.jpg 1024w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2026\/01\/newsletters-20262-300x169.jpg 300w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2026\/01\/newsletters-20262-1536x864.jpg 1536w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2026\/01\/newsletters-20262-600x338.jpg 600w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2026\/01\/newsletters-20262.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/div><h2 class=\"w-post-elm post_title usg_post_title_1 color_link_inherit\"><a href=\"https:\/\/pkfcabrera.com\/en\/claves-para-toma-de-decisiones-informada-dictamen-revisor-fiscal\/\">Claves para toma de decisiones informada: dictamen revisor fiscal<\/a><\/h2><div class=\"w-hwrapper usg_hwrapper_1 has_text_color align_none valign_top wrap\" style=\"--hwrapper-gap: 1.2rem;\"><div class=\"w-post-elm post_taxonomy usg_post_taxonomy_1 style_simple\"><a class=\"term-33 term-auditoria-2\" href=\"https:\/\/pkfcabrera.com\/category\/auditoria-2\/\">Auditor\u00eda<\/a><\/div><time class=\"w-post-elm post_date usg_post_date_1 entry-date published\" datetime=\"2026-01-28T16:27:46+00:00\" title=\"28 January 2026 at 16:27:46 +00:00\">8 months ago<\/time><\/div><div class=\"w-post-elm post_content usg_post_content_1\">Claves para una toma de decisiones informada: el dictamen del revisor fiscal &#8211; PKF Cabrera Departamento de Auditor\u00eda 28 de enero de 2026 Claves para una toma de decisiones informada:&hellip;<\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item us_animate_afb size_1x1 post-2473 post type-post status-publish format-standard has-post-thumbnail hentry category-legal\" data-id=\"2473\" style=\"animation-delay:0.1s\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><a href=\"https:\/\/pkfcabrera.com\/en\/impactos-y-retos-con-el-incremento-del-salario-minimo-2026\/\" aria-label=\"IMPACTOS Y RETOS CON EL INCREMENTO DEL SALARIO M\u00cdNIMO 2026\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2026\/01\/newsletters-2026-karen-15-de-enero-2026.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2026\/01\/newsletters-2026-karen-15-de-enero-2026.jpg 800w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2026\/01\/newsletters-2026-karen-15-de-enero-2026-300x169.jpg 300w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2026\/01\/newsletters-2026-karen-15-de-enero-2026-600x338.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/div><h2 class=\"w-post-elm post_title usg_post_title_1 color_link_inherit\"><a href=\"https:\/\/pkfcabrera.com\/en\/impactos-y-retos-con-el-incremento-del-salario-minimo-2026\/\">IMPACTOS Y RETOS CON EL INCREMENTO DEL SALARIO M\u00cdNIMO 2026<\/a><\/h2><div class=\"w-hwrapper usg_hwrapper_1 has_text_color align_none valign_top wrap\" style=\"--hwrapper-gap: 1.2rem;\"><div class=\"w-post-elm post_taxonomy usg_post_taxonomy_1 style_simple\"><a class=\"term-35 term-legal\" href=\"https:\/\/pkfcabrera.com\/category\/legal\/\">Legal<\/a><\/div><time class=\"w-post-elm post_date usg_post_date_1 entry-date published\" datetime=\"2026-01-15T16:42:32+00:00\" title=\"15 January 2026 at 16:42:32 +00:00\">8 months ago<\/time><\/div><div class=\"w-post-elm post_content usg_post_content_1\">&nbsp; Departamento Legal 15 de enero de 2026 &nbsp; IMPACTOS Y RETOS CON EL INCREMENTO DEL SALARIO M\u00cdNIMO 2026 \u00bfQu\u00e9 otro impacto nos deja el incremento del salario m\u00ednimo en&hellip;<\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item us_animate_afb size_1x1 post-2367 post type-post status-publish format-standard has-post-thumbnail hentry category-auditoria-2\" data-id=\"2367\" style=\"animation-delay:0.2s\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><a href=\"https:\/\/pkfcabrera.com\/en\/transformacion-empresarial-con-enfoque-asg\/\" aria-label=\"PKF Cabrera: Transformaci\u00f3n empresarial con enfoque ASG\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/12\/newsletters-2025-pkf-cabrera-auditoria3-dic-2025-1024x576.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/12\/newsletters-2025-pkf-cabrera-auditoria3-dic-2025-1024x576.jpg 1024w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/12\/newsletters-2025-pkf-cabrera-auditoria3-dic-2025-300x169.jpg 300w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/12\/newsletters-2025-pkf-cabrera-auditoria3-dic-2025-1536x864.jpg 1536w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/12\/newsletters-2025-pkf-cabrera-auditoria3-dic-2025-600x338.jpg 600w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/12\/newsletters-2025-pkf-cabrera-auditoria3-dic-2025.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/div><h2 class=\"w-post-elm post_title usg_post_title_1 color_link_inherit\"><a href=\"https:\/\/pkfcabrera.com\/en\/transformacion-empresarial-con-enfoque-asg\/\">PKF Cabrera: Transformaci\u00f3n empresarial con enfoque ASG<\/a><\/h2><div class=\"w-hwrapper usg_hwrapper_1 has_text_color align_none valign_top wrap\" style=\"--hwrapper-gap: 1.2rem;\"><div class=\"w-post-elm post_taxonomy usg_post_taxonomy_1 style_simple\"><a class=\"term-33 term-auditoria-2\" href=\"https:\/\/pkfcabrera.com\/category\/auditoria-2\/\">Auditor\u00eda<\/a><\/div><time class=\"w-post-elm post_date usg_post_date_1 entry-date published\" datetime=\"2025-12-03T15:32:11+00:00\" title=\"3 December 2025 at 15:32:11 +00:00\">10 months ago<\/time><\/div><div class=\"w-post-elm post_content usg_post_content_1\">PKF Cabrera: Un aliado estrat\u00e9gico en la transformaci\u00f3n empresarial con enfoque ASG &#8211; PKF Cabrera Departamento de Auditor\u00eda 3 de diciembre de 2025 PKF Cabrera: Un aliado estrat\u00e9gico en la&hellip;<\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item us_animate_afb size_1x1 post-1790 post type-post status-publish format-standard has-post-thumbnail hentry category-auditoria-2\" data-id=\"1790\" style=\"animation-delay:0.3s\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><a href=\"https:\/\/pkfcabrera.com\/en\/nic8-politicas-contables-cambios-en-estimaciones-contables-y-errores\/\" aria-label=\"NIC8: Pol\u00edticas Contables, Cambios en Estimaciones Contables y Errores\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/10\/publicaciones-web-jose.webp\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/10\/publicaciones-web-jose.webp 800w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/10\/publicaciones-web-jose-300x169.webp 300w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/10\/publicaciones-web-jose-600x338.webp 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/div><h2 class=\"w-post-elm post_title usg_post_title_1 color_link_inherit\"><a href=\"https:\/\/pkfcabrera.com\/en\/nic8-politicas-contables-cambios-en-estimaciones-contables-y-errores\/\">NIC8: Pol\u00edticas Contables, Cambios en Estimaciones Contables y Errores<\/a><\/h2><div class=\"w-hwrapper usg_hwrapper_1 has_text_color align_none valign_top wrap\" style=\"--hwrapper-gap: 1.2rem;\"><div class=\"w-post-elm post_taxonomy usg_post_taxonomy_1 style_simple\"><a class=\"term-33 term-auditoria-2\" href=\"https:\/\/pkfcabrera.com\/category\/auditoria-2\/\">Auditor\u00eda<\/a><\/div><time class=\"w-post-elm post_date usg_post_date_1 entry-date published\" datetime=\"2025-10-16T19:44:01+00:00\" title=\"16 October 2025 at 19:44:01 +00:00\">11 months ago<\/time><\/div><div class=\"w-post-elm post_content usg_post_content_1\">Introducci\u00f3n Este resumen presenta una revisi\u00f3n sobre las acciones que deben emprenderse cuando se detectan errores de ejercicios anteriores. Los constantes cambios en la normatividad, las exigencias de sostenibilidad y&hellip;<\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item us_animate_afb size_1x1 post-1783 post type-post status-publish format-standard has-post-thumbnail hentry category-auditoria-2\" data-id=\"1783\" style=\"animation-delay:0s\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><a href=\"https:\/\/pkfcabrera.com\/en\/de-pymes-a-niif-plenas-un-paso-hacia-la-competitividad-global\/\" aria-label=\"De Pymes a NIIF Plenas: un paso hacia la competitividad global\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/10\/publicaciones-web-olga-munoz.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/10\/publicaciones-web-olga-munoz.jpg 800w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/10\/publicaciones-web-olga-munoz-300x169.jpg 300w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/10\/publicaciones-web-olga-munoz-600x338.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/div><h2 class=\"w-post-elm post_title usg_post_title_1 color_link_inherit\"><a href=\"https:\/\/pkfcabrera.com\/en\/de-pymes-a-niif-plenas-un-paso-hacia-la-competitividad-global\/\">De Pymes a NIIF Plenas: un paso hacia la competitividad global<\/a><\/h2><div class=\"w-hwrapper usg_hwrapper_1 has_text_color align_none valign_top wrap\" style=\"--hwrapper-gap: 1.2rem;\"><div class=\"w-post-elm post_taxonomy usg_post_taxonomy_1 style_simple\"><a class=\"term-33 term-auditoria-2\" href=\"https:\/\/pkfcabrera.com\/category\/auditoria-2\/\">Auditor\u00eda<\/a><\/div><time class=\"w-post-elm post_date usg_post_date_1 entry-date published\" datetime=\"2025-10-14T22:09:41+00:00\" title=\"14 October 2025 at 22:09:41 +00:00\">11 months ago<\/time><\/div><div class=\"w-post-elm post_content usg_post_content_1\">La adopci\u00f3n de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) se ha convertido en una herramienta estrat\u00e9gica para las empresas que buscan crecer y fortalecer su posici\u00f3n en los mercados&hellip;<\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item us_animate_afb size_1x1 post-79 post type-post status-publish format-standard has-post-thumbnail hentry category-auditoria-2\" data-id=\"79\" style=\"animation-delay:0.1s\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><a href=\"https:\/\/pkfcabrera.com\/en\/sarlaft-sector-transporte-implementacion\/\" aria-label=\"Cumplimiento normativo en el sector transporte: \u00bfEst\u00e1s listo para implementar el SARLAFT?\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"449\" src=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2020\/02\/oscar-sarlaft.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2020\/02\/oscar-sarlaft.jpg 800w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2020\/02\/oscar-sarlaft-300x168.jpg 300w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2020\/02\/oscar-sarlaft-600x337.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/div><h2 class=\"w-post-elm post_title usg_post_title_1 color_link_inherit\"><a href=\"https:\/\/pkfcabrera.com\/en\/sarlaft-sector-transporte-implementacion\/\">Cumplimiento normativo en el sector transporte: \u00bfEst\u00e1s listo para implementar el SARLAFT?<\/a><\/h2><div class=\"w-hwrapper usg_hwrapper_1 has_text_color align_none valign_top wrap\" style=\"--hwrapper-gap: 1.2rem;\"><div class=\"w-post-elm post_taxonomy usg_post_taxonomy_1 style_simple\"><a class=\"term-33 term-auditoria-2\" href=\"https:\/\/pkfcabrera.com\/category\/auditoria-2\/\">Auditor\u00eda<\/a><\/div><time class=\"w-post-elm post_date usg_post_date_1 entry-date published\" datetime=\"2025-07-10T11:18:08+00:00\" title=\"10 July 2025 at 11:18:08 +00:00\">1 year ago<\/time><\/div><div class=\"w-post-elm post_content usg_post_content_1\">Con la expedici\u00f3n de la Resoluci\u00f3n 2328 de 2025, la Superintendencia de Transporte ha establecido la obligaci\u00f3n formal de implementar el SARLAFT en todas las empresas del sector transporte bajo&hellip;<\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item us_animate_afb size_1x1 post-83 post type-post status-publish format-standard has-post-thumbnail hentry category-impuestos-2\" data-id=\"83\" style=\"animation-delay:0.2s\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 stretched\"><a href=\"https:\/\/pkfcabrera.com\/en\/apply-these-10-secret-techniques-to-adjust-pricing-for-more-profit\/\" aria-label=\"La Importancia de los Acuses de Recibo en las Solicitudes de Devoluci\u00f3n y\/o Compensaci\u00f3n de Saldos a Favor en Colombia\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"449\" src=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/08\/sebastain-acevedo-abril.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/08\/sebastain-acevedo-abril.jpg 800w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/08\/sebastain-acevedo-abril-300x168.jpg 300w, https:\/\/pkfcabrera.com\/wp-content\/uploads\/2025\/08\/sebastain-acevedo-abril-600x337.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/div><h2 class=\"w-post-elm post_title usg_post_title_1 color_link_inherit\"><a href=\"https:\/\/pkfcabrera.com\/en\/apply-these-10-secret-techniques-to-adjust-pricing-for-more-profit\/\">La Importancia de los Acuses de Recibo en las Solicitudes de Devoluci\u00f3n y\/o Compensaci\u00f3n de Saldos a Favor en Colombia<\/a><\/h2><div class=\"w-hwrapper usg_hwrapper_1 has_text_color align_none valign_top wrap\" style=\"--hwrapper-gap: 1.2rem;\"><div class=\"w-post-elm post_taxonomy usg_post_taxonomy_1 style_simple\"><a class=\"term-34 term-impuestos-2\" href=\"https:\/\/pkfcabrera.com\/category\/impuestos-2\/\">Impuestos<\/a><\/div><time class=\"w-post-elm post_date usg_post_date_1 entry-date published\" datetime=\"2025-04-30T11:21:55+00:00\" title=\"30 April 2025 at 11:21:55 +00:00\">1 year ago<\/time><\/div><div class=\"w-post-elm post_content usg_post_content_1\">Actualmente, el sistema tributario colombiano permite a los contribuyentes o responsables realizar las solicitudes de devoluci\u00f3n y\/o compensaci\u00f3n de saldos a favor originado en las declaraciones tributarias del impuesto sobre&hellip;<\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n<\/div>\t<div class=\"w-grid-preloader\">\r\n\t\t<div class=\"g-preloader type_1\">\r\n\t\t\t<div><\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n\t\t<div class=\"w-grid-json hidden\" onclick='return 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el sistema tributario colombiano permite a los contribuyentes o responsables realizar las solicitudes de devoluci\u00f3n y\/o compensaci\u00f3n de saldos a favor originado en las declaraciones tributarias del impuesto sobre la renta y el impuesto sobre las ventas (IVA), independientemente que sea una persona jur\u00eddica o natural; sin embargo, para que la solicitud del 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