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

    Actualización Normativa

    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).

    1 de marzo de 2023

    Personal Service under Law 2213 of 2022 via WhatsApp.

    The Civil Cassation Chamber of the Supreme Court of Justice of Colombia, in its recent Judgment STC 16733 of December 14, 2022, made important clarifications and unified criteria to determine that the WhatsApp application is indeed a digital channel through which personal service as referred to in Article 8 of Law 2213 of 2022 can be carried out.

    23 de enero de 2023

    DECREE 2322 OF 2022 – Regulating the Maximum Contribution Limit to the Comprehensive Social Security System.

    Through Decree 2322 of 2022, issued by the President of the Republic, a paragraph was added to Article 2.2.3.1.7 of Decree 1833 of 2016, which modifies the maximum amount for making contributions to health and pension: it will be 25 current legal monthly minimum wages. However, it will be extended to 45 current legal monthly minimum wages when two conditions are met simultaneously.

    23 de diciembre de 2022

    Expiration of Negative Financial Data with Credit Bureaus in Correlation with the Permanent and Transitional Provisions of Law 2157 of 2021.

    Indeed, the indefinite retention of personal data relating to credit behavior is prohibited in our Colombian legal system once the causes that justified its collection and administration have disappeared. This is in the words of the Constitutional Court of Colombia, in Judgment C-1011 of 2008, with Justice Jaime Córdoba Triviño as rapporteur.

    14 de octubre de 2022

    Law 2251 of 2022 – New Guidelines for Handling Simple Traffic Accidents.

    Article 16 of this Law amends Article 143 of Law 769 of 2002, which establishes that in any traffic accident where only...

    7 de octubre de 2022