With the issuance of Decree 678 of 2022, the Ministry of Finance and Public Credit updated the existing regulation about the Colombian Tax Registry (“RUT”), with the purpose of adapting the registry to the new needs derived from the modifications introduced to the Colombian Tax Code 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 mentioned in article 18.104.22.168.1 of Decree 1625 of 2016.
2. The National Tax Authority (“DIAN”) is empowered to register, update or cancel the RUT ex officio, in accordance with the information available to the entity and from reliable sources of information such as the National Administrative Department of Statistics (“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 The DIAN may update ex officio the address and email registered in the RUT of individuals when they are outdated.
5. The DIAN may update ex officio the address registered in the RUT of service providers from abroad when they verify that the address is outdated.
6. The documents to demonstrate the legal representation of illiquid successions for registration in the RUT changed.
7. The document that proves the existence and legal representation of foreign entities, foreign investors and foreign companies must comply with new requirements.
8. Explains what documents must be provided by those who must register as representatives of the structures without legal personality or similar (“ESPJ”).
9. Now, it will not be necessary to have a hard 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 online 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 Colombian Tax Code.
12. Explains with detail the process of ex officio registration of taxpayers in the alternative income tax regime (“SIMPLE”).
13. Only the process of updating a taxpayer identification data must necessarily be done in person before the DIAN.
14. Unifies the grounds for suspension of the RUT only to five which are explained in article 22.214.171.124.16. of Decree 1625 of 2016.
15. Establishes a new process to request the cancellation of the RUT when 2 or more NIT and/or document type and number are associated with the same taxpayer.
16. Creates 3 new grounds for ex officio cancellation are added in article 126.96.36.199.18. of Decree 1625 of 2016.
17. Now, when the end of any type of business collaboration agreement happens, it will not give rise to ex officio cancellation of the RUT.
18. Simplifies the documents required to request the cancellation of the RUT by legal entities providing services from abroad. It can be found in article 188.8.131.52.19. of Decree 1625 of 2016.
19. Stablishes the procedure is to cancel the RUT of the subjects obliged to comply with the substantial and formal obligations of the ESPJ.
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 or entity whose registration has been canceled 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.
Author: Juan Pablo Fuentes