RUT: new developments in 2021

Find out the main details related to the registration, update and cancellation of the RUT.

Remember that this document allows you to know, among other aspects, the novelties stipulated by the Dian regarding the RUT in 2021.

Pensioners who file income tax returns will have to update the RUT

The reason why pensioners who file income tax returns must update the single tax registry -RUT-. In addition, it is made known until when such persons have until when to make this update.

It should be noted that the RUT was designed with the purpose of identifying more easily the type of taxpayer and the tax burdens that apply to him/her, a document that must remain updated in order to avoid the penalty provided for in Article 658-3 of the Tax Statute.

Validity of the RUT processed completely virtually before the Dian.

If the single tax registration -RUT- processed virtually before the Dian has a different validity than the one granted in person. Remember that to know who are obliged to register in the RUT it is recommended to read article 1.6.1.1.2.6 of Decree 1625 of 2016.

Obliged to deliver a copy of the RUT to clients.

It is pointed out whether natural persons not liable for VAT must register in the RUT. In addition, it is explained whether they are obliged to deliver the copy of such document to the purchasers of their goods or services.

Source: Actualícese