Colombia Update: Changes in the regulations of the Single Tax Registry

With the issuance of Decree 678 of 2022, the Ministry of Finance and Public Credit updated the existing regulation on RUT, with the purpose of adapting the registry to the new needs derived from the modifications introduced to the Tax Statute with Law 2155 of 2021 (Tax Reform).

The main modifications brought by this new decree are the following:

1.Those obliged to register in the RUT are all established in article 1.6.1.2.1 of Decree 1625 of 2016.

2.The DIAN is empowered to register, update or cancel the RUT ex officio, in accordance with the information available to the entity and reliable sources of information such as DANE, National Registry of Civil Status, Migration Colombia, Chamber of Commerce, among others.

3.The Register of Final Beneficiaries is incorporated into the RUT.

4.The DIAN may update ex officio the address and email registered in the RUT of natural persons when they are outdated.

5.The DIAN may informally update the address registered in the RUT of service providers from abroad.

6.The way of accrediting the legal representation of illiquid successions for registration in the RUT is changed.

7.The document that proves the existence and legal representation of foreign investor legal persons and foreign companies and entities must comply with new requirements.

8.The documents to be provided by those who must register as representatives of structures without legal or similar personality (“ESPJ”) are indicated.

9.It will not be necessary to have the physical copy of the documents required to register in the RUT when the process is carried out through a non-face-to-face service and / or through video attention.

10.The DIAN may suspend registration in the RUT when it is not possible to establish the correct address of the taxpayer through reliable information sources.

11.The act of ex officio registration in the RUT must be notified in accordance with the rules of article 565 of the Tax Statute.

12.The process of ex officio registration of taxpayers in the SIMPLE is specified.

13.Only the updating of taxpayer identification data must necessarily be done in person before the DIAN.

14.Five unified grounds for suspension of the RUT are established in Article 1.6.1.2.16. of Decree 1625 of 2016.

15.Establishes a new process to request the cancellation of the RUT when 2 or more NIT and /or type and number of document associated with the same taxpayer is detected.

16.3 new grounds for ex officio cancellation are added in Article 1.6.1.2.18. of Decree 1625 of 2016.

17.The cause of ex officio cancellation is eliminated when the end of any type of business collaboration contract occurs.

18.The documents required to request the cancellation of the RUT by legal entities providing services from abroad are simplified in article 1.6.1.2.19. of Decree 1625 of 2016.

19.The procedure for canceling the RUT of the subjects obliged to comply with the substantial and formal obligations of the ESPJ is established.

20.The Decree incorporates a new procedure for the reactivation of the RUT, which may be carried out ex officio or requested by the person whose registration has been cancelled and must comply with pending obligations.

We remain at your entire disposal to resolve any doubt or concern that arises from the changes introduced in this regulation.

By LLOREDA CAMACHO & CO, Colombia, a Transatlantic Law International Affiliated Firm.  

For further information or for any assistance please contact colombia@transatlanticlaw.com 

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