Registration in the Single Tax Registry (Registro Único Tributario -RUT)

It is important to point out that this new service is available for natural persons who are not required to register with the Chamber of Commerce and for legal entities that are in the process of creating a new legal entity.

The new parameters established are

1. Enter the DIAN portal/Services within your reach/other services/ RUT.

2. Determine the type of registration: Natural person or legal entity.

3. Specify type and number of identification and an e-mail address.

4. Select an option of why you need to register in the RUT, among them:

• To declare income.
• Contract for the provision of services.
• Independent worker.
• Salaried employee.
• Legal representative/ Accountant/ Statutory Auditor.
• Simple taxation regime.
• Liquid Succession.
• Foreign Investment.
• Open/register establishment.
• To carry out mercantile activity.

5. Generation by the DIAN of a verification code, which will be sent to the registered mail to continue with the process.

6. Next, you must attach a clear image of the identification document chosen in numeral 3, for which you have only two attempts, together with a photo (selfie).

7. Once the information has been verified (previously security questions were used, about personal or financial information), several sections will be displayed where the rest of the RUT data can be registered, such as: address, telephone, responsibilities, and economic activities.

8. Once the additional information has been filled in and saved, the process is completed by clicking on the "finish button". Immediately a PDF file will be generated with the RUT, which will also be sent to the registered e-mail.

It is important to indicate that the registration in the RUT must be complied with prior to the start of the economic activity, as stipulated in paragraph 2 of article 555 - 2 of the Tax Statute, and the persons on whom such obligation falls are:

a. The persons and entities that have the status of taxpayers filing income tax returns and complementary occasional income tax returns, and other taxes administered by the DIAN.

b. The autonomous patrimonies. In those cases that by special provisions must have an individual NIT.

c. foreign investors obliged to comply with formal duties.

d. Branches in the country of foreign legal persons or entities.

e. Natural persons acting as legal representatives, agents, delegates, attorneys-in-fact and representatives in general who must sign returns, submit information and comply with other duties on behalf of the taxpayer, responsible party, withholding agent, declarant, informant or foreign investor, in tax, customs or foreign exchange matters. Likewise, tax auditors and accountants, who sign returns by legal provision, must comply with this registration.

f. Individuals and non-taxpaying entities that declare income and assets and individuals and legal entities of the simplified regime of the consumption tax.

g. Those responsible and not responsible for the sales tax.

h. Persons or entities not liable for sales tax, which require the issuance of NIT when by special provisions they are obliged to issue an invoice, or because of the development of a non-taxed economic activity.

i. Those responsible for the consumption tax.

j. Those responsible for the national tax on gasoline and ACPM.

k. Withholding agents.

l. Importers, exporters, and other customs users.

m. Professionals in the purchase and sale of foreign currency in cash and traveler's checks.

n. Those obliged to declare the entry or exit from the country of foreign currency or Colombian legal currency in cash.

o. Investors who are neither residents nor domiciled in Colombia, owners of foreign capital portfolio investments, regardless of the modality or vehicle used to make the investment.

Without prejudice of the updates that may be required, for example:

• Changes in personal data (identification and location).
• Change in commercial data (economic activities, responsibilities, among others).

The registration in the RUT will be valid indefinitely and consequently its renewal will not be required.