The Tax Authority clarified its position regarding the registration in the RUT to declare bimonthly
A petitioner asked the DIAN to reconsider a concept in which, according to him, it was pointed out that, the DIAN granted the registration of an economic activity in the RUT as an event constituting situation and not merely declarative, since it was pointed out that, when registering an exempt economic activity or the quality of exporter, VAT had to start being declared bimonthly.
However, the DIAN pointed out that in that pronouncement it was pointed out that the RUT is merely declarative and that, therefore, the registration that a person makes in the RUT, by mistake or not, as an exporter does not effectively make him an exporter, but when he actually carries out export operations, in accordance with Article 600 of the Tax Statute.
Therefore, the DIAN did not reconsider the office, but it was clarified in the sense set out above.
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