DIAN - Resolución 3 de 08-01-2016

S R A Y T | O m m | a R E S O L U C I O N 0 0 0 0 0 3P o r l a c u a l s e m o d i f i c a p a r c i a l m e n t e e l A n e x o l ! l ( A n e x o T é c n i c o ) d e l a R e s o l u c i ó n l N o . 6 0 d e l 1 2 d e j u n i o d e 2 0 1 5 . E L D I R E C T O R G E N E R A L D E I M P U E S T O S Y A D U A N A S N A C I O N A L E S E n u s o d e s u s f a c u l t a d e s l e g a l e s , e n e s p e c i a l l a s c o n s a g r a d a s e n e l a

r t í c u l o 6 | n u m e r a l e s 1 2 y 2 2 d e l D e c r e t o 4 0 4 8 d e 2 0 0 8 , e n l o s a r t í c u l o s 6 3 13 , 6 3 3 . 6 8 4 y 6 8 6 d e l E s t a t u t o T r i b u t a r i o y l o s e ñ a l a d o e n e l l i t e r a l i ) d e l l i t e r a l a ) d e l n u m e r a l 1 d e l A r t í c u l o 3 d e l a L e y 1 6 6 8 d e 2 0 1 3 . CONSIDERANDO Q u e l a R e s o l u c i ó n 6 0 d e l 1 2 d e j u n i o d e 2 0 1 5 e s t a b l e c e p a r a e

l a ñ o g r a v a b l e 2 0 1 4 ys i g u i e n t e s , e l c o n t e n i d o y c a r a c t e r í s t i c a s t é c n i c a s p a r a l a p r e s e n t a c i ó n d e l a i n f o r m a c i ó n q u e d e b e s u m i n i s t r a r e l g r u p o d e i n s t i t u c i o n e s o b l i g a d a s a l a D i r e c c i ó n d e | I m p u e s t o s y A d u a n a s N a c i o n a l e s ; p a r a s e r i n t e r c a m b i a d a d e c o n f o r m i d a d c o n

l a L e y ¡ . 1 6 6 6 d e 2 0 1 3 y e n d e s a r r o l l o d e l “ A c u e r d o e n t r e e l G o b i e r n o d e l a R e p ú b l i c a d e C o l o m b i a y e l G o b i e r n o d e l o s E s t a d o s U n i d o s d e A m é r i c a p a r a M e j o r a r e l C u m p l i m i e n t o F i s c a l I n t e r n a c i o n a l e i m p l e m e n t a r e l I n t e r c a m b i o A u t o m á t i c o d e I n f o r m a c i ó n r e s p e c t o a l a L e y s o

b r e e l C u m p l i m i e n t o F i s c a l r e l a t i v o a C u e n t a s e n e l E x t r a n j e r o ( F A T C A ) ” y s e f i j a n l o s p l a z o s p a r a s u e n t r e g a ; Í Q u e e s n e c e s a r i o m o d i f i c a r d e l e s q u e m a e s t a b l e c i d o e n e l A n e x o l l l d e l a R e s o l u c i ó n 6 0 d e l 1 2 d e j u n i o d e 2 0 1 5 , e l t i p o d e e n t r a d a d e l o s e l e m e n t o s D o c R e f l d y C o r

r D o c R e f l d d e n u m é r i c o a c a d e n a d e c a r a c t e r e s p a r a a j u s t a r l o s a l f o r m a t o a c o r d a d o i n t e r n a c i o n a l m e n t e ; Q u e c u m p l i d a l a f o r m a l i d a d d e q u e t r a t a e l N u m e r a l 8 d e l A r t í c u l o 8 d e l a L e y 1 4 3 7 d e 2 0 1 1 r e s p e c t o d e l t e x t o d e l a p r e s e n t e R e s o l u c i ó n ;

RESUELVE

A R T Í C U L O 1 . S e m o d i f i c a e l “ T

i p o d e E n t r a d a ” d e l o s e l e m e n t o s D o c R e f l d y ¡ C o r r D o c R e f l d q u e s e m u e s t r a n e n e l A n e x o ] I l ( A n e x o T é c n i c o ) d e l a R e s o l u c i ó n 6 0 i d e 2 0 1 5 , a s í : E l e m e n t o T a m a ñ o : T i p o d e E n t r a d a | R e q u e r i m i e n t oD o c R e f l d M í n i m o 1 d i g . x s d : s t r i n g V a l i d a c i ó n E s t e d a t o c o n t i e n e e l i d e n t i f i c

a d o r ú n i c o d e l r e g i s t r o e s p e c í f i c o . E l i d e n t i f i c a d o r e s u n a c a d e n a d e c a r a c t e r e s ú n i c a q u e p e r m i t a i d e n t i f i c a r u n r e g i s t r o e n p a r t i c u l a r . 000003 00 ERE 2018 Resolución de Hoja No. 2 Bor la cu 1al se "modifica parcialmente el Anexo li (Anexo Técnico) la Resolución No. 60 del 12 de junio. de 2015, s Elemento TTamaño Tipo de Entrada | Requerimiento CorrDockRefid | Mínimo 1 dig. xsd: string | Opcional PARÁGRAFO. Estos cambios -modifican el Apéndice 1 - FatcaXML_v1.1.xsd del Anexo lll (Anexo Técnico) de la Resolución 60 del 12 de junio de 2015. La versión actualizada de este Apéndice hace parte integral de la presente Resolución. / ARTÍCULO 2. El formato del elemento DocRefld, es: <GIHN><signo punto (.)><Valor>

o La primera parte <GIIN> es el GIN de la Institución Financiera Reportante asociado en el elemento RepotingGroup. o La segunda parte es el signo punto (.) e Latercera parte <Valor> es un valor único en el tiempo para cada registro de la institución Financiera Reportante. Aunque no se requiere, se recomienda el uso de un GUID (Identificador Único Global) Este elemento deberá contener como mínimo 21 caracteres y como máximo 200 caracteres. ARTÍCULO 3. Vigencia. La A Resolución rige a partir de su publicación.

PUBLÍQUESE Y CÚMPLAS

NTIAGO RO ARROYO

Director General : E Proyectó: DespachoDirección Genera!/ Pedro Antonio Bejarano sue) Dirección de Gestión Organizacional! Claudia Patricia

(Hera! Rivero (A) Subdirección de Gestión de Tecnología de la Información y Telecomunicaciones/ Sendra Nancy Barahona FSD) Nova (A) Coordinación de la Dinámica de los Proces s/ Efrén Leonardo Mejía Acosta Coordinación de Programas de Facilitació: Se y Control, 47

Revisó: Lillena Andrea Forero Gómez - DespachoDirección General , $

Aprebó: Liliana Andrea Forero Gómez - Dirección Jurídica US) 000003 | FatcaXML_v1.1.xsdResolución de

2016 08 ENE 2015 Hoja No. 1 Apéndice 1 - FatcaXML_v1.1.xsd <exml version="1.0"” encoding="UTF-8”?> < ! -

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/ F A T C A X M L S c h e m a v l . z i p - - > < x s d : s c h e m a x m i n s : f t c = " u r n : o e c d : t i e s : f a t c a v i : " x m l n s : x s d = " h t t p : / / m w w . w 3 . o r g / 2 0 0 1 / X M L S c h e m a " x m l i n s : s f a = " u r n : o 0 e c d : t i e s : s t f f a t c a t y p e s : v 1 x " m l n s : i s o = " y u r n : o 0 e c d : t i e s :

i s o f a t c a t y p e s : v 1 ” t a r g e t N a m e s p a c e = " u r n : o 0 e c d : t i e s : f a t c a : v 1 " e l e m e n t F o r m D e f a u l t = " q u a l i f i e d ” - a t t r i b u t e F o r m D e f a u l t = " u n q u a l i f i e d v " e ” r s i o n = " 1 . 1 " ” > < x s d : i m p o r t n a m e s p a c e = " u r n : o 0 e c d : t i e s : i s o f a t c a t y p e s : v 1 ” s v 1 c . h 0 e . m x a s l d o ” c / a > t i o n = " i s o f a

t c a t y p e s < x s d : i m p o r t n a m e s p a c e = " u r n : o e c d : t i e s : s t f f a t c a t y p e s : v 1 " s v 1 c . h 1 e . m x a s L d o " c / a > t i o n = " s t f f a t c a t y p e s < D t i t -

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> - p p c de e u i s m c e a n t t o r s < x s d : s i m p l e T y p e n a m e = ” F a t c a D o c T y p e l n d i c _ E n u m T y p e " > . < x s d : a n n o t a t i o n > < x s d : d o c u m e n t a t i o n x m l : l a n g = " e

n " > T h e e l e m e n t a p p l i e s o n l y t o t h e d o c u m e n t p a r t i n w h i c h i t i s i n c l u d e d . I n t h e c a s e o f r e p e a t e d o r c o r r e c t e d d a t a e l e m e n t s C o r r M e s s a g e R e f l I d a n d C o r r D o c R e f l d m u s t c o n t a i n t h e i d e n t i f i e r s M e s s a g e R e f l d a n d D o c R e f I d r e s p e c t i v e l f y o r t h e d a t a r e f e r r e d t o . I n t h e c a s e

o f a c o r r e c t i o n t h e u n c h a n g e d e l e m e n t s s h a l l b e t r a n s m i t t e d a g a i ne x c e p t f o r t h e e l e m e n t D o c R e f I d . < / x s d : d o c u m e n t a t i o n > < / x s d : a n n o t a t i o n > < b x a s s d e : = r " e x s s t d r : i s c t t r i i o n n g " > < v x a s l d u : e e = n " u F m A e T r C a A t 1 í ” o > n < x s d : a n n o t a t i o n > < D x a s t d a : < d / o x c s u d m : e d n o t c a u t m i e o n n t > a N t e

i w o n > < / x s d : a n n o t a t i o n > < / x s d : e n u m e r a t i o n » > < v x a s l d u : e e = n " u F m A e T r C a A t 2 i " o > n : < x s d : a n n o t a t i o n > < D x a s t d a : < d / o x c s u d m : e d n o t c a u t m i e o n n t > a C t o i r o r n e > c t e d . < / x s d : a n n o t a t i o n > < / x s d : e n u m e r a t i o n > < v a x l s u d e : = e ” n " u F m A e T r C a A t 3 i " o > n < x s d : a n n o t a t i o n > < D x a s t d a : <

d / o x c s u d m : e d n o t c a u t m i e o n n t > a » V t o i i o d n > < / x s d : a n n o t a t i o n > < / x s d : e n u m e r a t i o n > < v x a s l d u : e e = n " u F m A e T r C a A t S i " > o n < x s d : a n n o t a t i o n > < D x a s t d a : < d / o x c s u d m : e d n o t c a u t m i e o n n t > a A t m i e o n n d > e d < / x s d : a n n o t a t i o n > < / x s d : e n u m e r a t i o n > < / x s d : r e s t r i c t i o n > < / f x s d : s i m p l e T y p e > < t = o >

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> - p l ce d o e u r n t < n x a s m d e : = s " i F m a p t l c e a T A y c p c e t H o l d e r T y p e _ E n u m T y p e " > < x s d : a n n o t a t i o n > < x s d : d o c u m e n x t m a l t : i l o a n n g = " e n " H > o A l c d c e T r o y u p n e t < / x s d : d o c u m e n t a t i o n > : < / x s d : a n n o t a t i o n > < b x a s s d e : = r " e x s s t d r : i s c t t r i i o n n g " > < v x a s l d u : e e = n " u F m A e T

r C a A t J i 0 o 1 n ” > < x s d : a n n o t a t i o n > F U w < s

I S i p x t e s h c d i : f d i o e c d u m e n t a t i o n

> O w n e rD o c u m e n t e d Ñ o w n e r ( s ) < / x s d : d o c u m e n t a t i o n > < / x s d : a n n o t a t i o n > < / x s d : e n u m e r a t i o n > v < a x l s u d e : = e " n F u A m T e C r A 1 a 0 t 2 i " o ” n » , : < x s d : a n n o t a t i o n > < x s d : d o c u m e n t a t i o N n o > n PF a i s n s a

i n v E c e n i t a i l t w y i t h U s o S u w b n s e t r a ( n s t ) i < a / l x s d : d o c u m e n t a t i o n > < / x s d : a n n o t a t i o n > < / x s d : e n u m e r a t i o n > < v a x l s u d e : = e " n F u A m T e C r A a 1 t 0 i 3 o " n ” > < x s d : a n n o t a t i o n > F a t c a X M L _ v 1 . 1 . x s dR e s o l u c i ó n d e 2 0 1 8 0 8 E N E 2 0 5 H o j a N o , 2 : <xsd: documentation>NonParticipating FI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FATCA104"> <xsd:annotation> ./ <xsd:documentation>Specified

US Person</xsd:documentation> </xsd:annotation> </xsd:enumeration»> </xsd:restriction> </xsd:simpleType> <l-- FATCA Payment Type - 5 --> <xsd:simpleType name="FatcaPaymenEtnTumyTyppee _" > <xsd:annotation> <xsd: documentation xml:lang="en"“>The code describing the nature of the payments used in FATCA </xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:enumeration value="FATCASO1"> <xsd:annotation> <xsd:documentation>Dividends</xsd:documentation> </xsd:annotation> </xsgd:enumeration> <xsd:enumeration value="FATCA502”> <xsd:annotation> <xsd:documentation>Interest</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FATCA503"> <xsd:annotation> <xsd:documentation>Gross Proceeds/Redemptions</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd;enumeration value="FATCASO4"> <xsd:annotation> : <xsd:documentation>OtherFATCA</xsd:documentation> </xsd:annotation> </xsd:3enumeration> </xsd:restriction> </xsd:simpleType> <!-- Document specification: Data identifying and describing the document --> <xsd:complexType name="DocSpec_Type"> <xsd:annotation> <xsd: documentation xml:lang="en">Document specification: Data identifying and descríibing the document, where '"document' here means the part of a message that is to

transmit the data about a , single block of FATCA information. </xsd:documentation> </xsd:annotation> <xsd:sequence> <xsd:element name="DocTypeIndic" type="ftc: FatcaDocTypeIndic_ EnumType"/5 <xsd: element name="DocRefId” type="xsd:string"> <xsd:anmmotation> <xsd: documentation xml:lang="en">Sender's unique identifier of this document </xsd:documentation> </xsd:annotation> </xsd:element> <xsd:element name="CorrMessageRefId" minO0ccurs="9"> <xsd:annotation»> <xsd:documentation xml:lang="en">Reference id of the message of the document referred to if this is a correction.</xsd:documentation> </xsd:annotation> <xsd:simpleType> <xsd:union memberTypes="sfa:MessageRef_ Type sfa:EmptyString"/> </xsd:simpleType> </xsd:element> <xsd:element name="CorrDocRefld” type="xsd:string” minOccurs="09"> <xsd:annotation> 9 0 0 0 0 3 0 8 E N E 2 0 1 5 F a t c a X M L _ v 1 . 1 . x s dR e s o l u c i ó n d e 2 0 1 6 H o j a N o . 3 < x s d : d o c u m e n t a t i

o n x m l : l a n g = " e n " > R e f e r e n c e i d o f t h e d o c u m e n t r e f e r r e d t o i f t h i s i s c o r r e c t i o n < / x s d : d o c u m e n t a t i o n > y . < / x s d : a n n o t a t i o n > < / x s d : e l e m e n t > < / x s d : s e q u e n c e > < / x s d : c o m p l e x T y p e > . - <

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- - > < x s d : s i m p l e T y p e n a m e = " F I A

c c o u n t N u m b e r _ T y p e " > < x s d : a n n o t a t i o n > < x s d : d o c u m e n t a t i o n x m l : l a n g = " e n " > A c c o u n t n u m b e r d e f i n i t i o n < / x s d : d o c u m e n t a t i o n > < / x s d : a n n o t a t i o n > < b x a s s d e : = r " e x s s t d r : i s c t t r i i o n n g " / > < / x s d : s i m p l e T y p e > < P - . ! - a

• > ym e n t < n x a s m d e

: = c ” o P m a p y l m e e x n T t y _ p T e

y p e ” > < x s d : s e q u e n c e > < x s d : e l e m e n t n a m e = " T y p e " t y p e = " f t c : F a t c a P a y m e n t T y p e E _ n u m T y p e " > < x s d : a n n o t a t i o n > < x s d : d o c u m e n t a t i o x n m l : l a n g = " e n “ > T y p e o f p a y m e n t ( i n t e r e s t 2 d i v i d e n d , . . . ) < / x s d : d o c u m e n t a t i o n > < / x s d : a n n o t a t i o n > < / x s d : e l e m e n t > < x s d : e l e m e n

t n a m e = " P a y m e n t A m n t t " y p e = " s f a : M o n A m _ n T t y p e ” > < x s d : a n n o t a t i o n > < x s d : d o c u m e n t a t i x o m n l : l a n g = " e n " > T a h m o e u n t o f payment</xsd:documentation> </xsd:annotation> </xsd:element> </xsd:sequence> </xsd:complexType> " <1-- Account Holder Type --> <xsd:complexType name="AccountHoLder_Type"> <xsd:sequence> <xsd:choice> <xsd:element name="Individual” type="sfa:PersonParty Type”/> <xsd:sequence> <xsd: element name="0rganisation” type="sfa:OrganisationParty_Type"/> <xsd:element name="AcctHolderType" type="ftc:FatcaAcctHolderType_EnumType”/> </xsd:sequence> </xsd:choice> </Xxsd:sequence> </xsd:complexType> <1-- Correctable Organisation--> <xsd:complexType name="Correctable0rganisationParty Type"> <xsd:complexContent> <xsd:extension base="sfa:OrganisationParty_Type"> <xsd:sequence> <xsd:element name="DocSpec” type= “"Ftc: DocSpec_Type"/> </xsd:sequence>

</xsd:extension> </xsd:complexContent> </xsd:complexType> - <!-- Correctable Account Report --> <xsd:complexType name="CorrectabLeAccountReport_Type"> <xsd:sequence> <xsd:element name="DocSpec” type="ftc:DocSpec_Type”/> <xsd:element'name="AccountNumber” type="ftc:FIAccountNumber_Type”/> <xsd:element name="4ccountHoLder” type="ftc:AccountHolder_Type"/> <xsd:element name="SubstantiaLOwner” type="sfa:PersonParTtyype_" minOccurs=" '9” maxOccurs="unbounded"/> . ES "<xsd:element name="AccountBalance” type="sfa:MonAmnt_Type"/> <xsd:element name="Payment” -type="ftc:Payment Type" minOccurs="9" maxOccurs="unbounded”/> </xsd: sequence> </xsd:complexType> F a t c a X M i L _ v 1 . 1 . x s dR e s o l u c i ó n d e 2 0 1 6 D O E N E 2 0 % H o j a N o . : £ <l-- FATCA Type - FATCA Report --> <xsd:complexType name="Fatca_Type”> <xsd :sequence> <xsd:element name="ReportingFI" type="ftc:CorrectableOrganisationParty_Type"> <xsd:annotation> <xsd: documentation xml:lang="en”">Reporting financial institution</xsd: documentation» </xsd:annotation> </xsd:element> <xsd:element name="ReportingGroup” maxO0ccurs="unbounded”> <xsd:annotation>

<xsd:documentation xml:lang="en">Group that wraps the details for a financial institution FATCA report</xsd:documentation> </xsd:annotation> Ñ <xsd:complexType> <xsd:sequence> <xsd:element name= “Sponsor” type="ftc: CorrectableOrganisationParty_ Type” minOccurs="9”/> <xsd:element name="Intermediary” type="ftc: CorrectableOrganisationParty_ Type” minOccurs="9"/> <xsd:element name=”AccountReport”. type="ftc: CorrectableAccountReport_ Type" minOccurs="8" maxOccurs=”unbounded"/> </x: sesquednce > </xsd:complexType> </xsd:element> </xsd:sequence> </xsd:complexType> < Io o--> <!-- FATCA Message structure --> <xsd:element name="FATCA_OECD"> as comiexType> xsd:seguence> <i-- penamed for FATCA From TraceMessageSpec_ Type to MessageSpec_Type --> <xsd:element name="MessageSpec” type="sfa:MessageSpec_Type"/> <xsd:element name="FATCA" type="ftc:Fatca Type" max0ccurs="unbounde"d/> </xsd: sequence> <xsd:attribute name="version” type="xsd:string" fixed="1.1" use="required"> <xsd:annotation> <xsd:documentation xml: lang="en">FATCA Version. </xsd:documentation> </xsd:annotation> </xsd:attribute> </xsd:complexType> <xsd:key name="uniqueReportingFI"> <xsd:selector xpath="ftc:FATCA/ftc:ReportingFI"/> <xsd:field xpath="ftc:DocSpec/ftc:DocRefId"/>

</xsd:key> <xsd:key name="uniqueSponsor"> <xsd:selector xpath= “fte: FATCA/ftc:ReportingGroup/ftc:Sponsor”/> <xsd: field xpath="ftc:DocSpec/ftc:DocRefld"/> </xsd:key> <xsd:key name="uniqueIntermediary"> <xsd:selector xpath="ftc:FATCA/ftc:ReportingGroup/ftc:Intermediary"/> : <xsd:field xpath="ftc:DocSpec/ftc:DocRefId"/> </xsd:key> <xsd:key name="uniqueAccountReport"> <xsd:selector xpath="ftc: FATCA/ftc: ReportingGroup/ftc:AccountReport”/> <xsd: Field xpath="ftc:DocSpec/ftc:DocRefld"/> </xsd:key> </xsd:element> ¿lo --> </xsd:schema>