Regulatory Updates

How Can the NIT Influence the Single Tax Registry (RUT) Form?

Following Article 555-2 of the Tax Statute, the Colombian government established the Single Tax Registry (RUT) to identify, locate, and classify natural or legal persons who have obligations administered by the Directorate of National Taxes and Customs (DIAN), which allows managing the administration of people's information, as it provides sufficiently reliable data for the corresponding government entities to properly enforce tax, customs, and exchange obligations of individuals, simplify procedures, and reduce costs. (DIAN, 2021).