New codes to update box 89 RUT for simple regime taxpayers

The new version of article 908 of the ET indicates that in 2023 those registered in the simple regime will use 6 tables to liquidate their bimonthly advance payment and annual tax.

Due to the changes that article 44 of Law 2277 of December 13, 2022 introduced to article 908 of the Tax Statute -ET- (establishing that as of 2023 those enrolled in the simple regime will no longer use 4 but 6 different tables to liquidate their mandatory bimonthly advance payments and then their respective annual tax), the Dian proceeded to modify the codes that those registered in the simple regime were asked to report in box 89 of the second page of their RUT, in which the “Status or benefit” is reported.

Law 1943 of 2018 gave legal life to the simple regime, the Dian has indicated that on the first page of the RUT they must keep reported, in box 53, the liability code “47 – Simple Regime”. But at the same time, in box 89 of the second page, they were asked to include one of the following codes:

– 100 – If the tax would be liquidated with table 1 of article 908 of the ET (stores, mini-markets and hairdressers).

– 101 – If the tax would be calculated using table 2 of article 908 of the ET (traders in general, and all other activities that do not have a special table).

– 102 – If the tax would be calculated with table 3 of article 908 of the ET (professional services).

– 103 – If the tax would be settled with table 4 of article 908 of the ET (bar and restaurant services).

However, as a result of the changes of Law 2277 of 2022, the RUT now requires the following new codes to be filled in:

– 100 – If the tax would be liquidated with table 1 of article 908 of the ET (stores, minimarkets and hairdressing salons).

– 101 – If the tax would be calculated using table 2 of article 908 of the ET (traders in general, and all other activities that do not have a special table).

– 116 – If the tax would be calculated with table 3 of the new version of article 908 of the ET (bar and restaurant services).

– 117 – If the tax would be calculated with table 4 of the new version of article 908 of the ET (education and human health care).

– 118 – If the tax would be calculated with table 5 of the new version of article 908 of the ET (professional services).

– 119 – If the tax would be settled with table 6 of the new version of article 908 of the ET (waste collection).

Source: Actualize

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