RUT update: New codes due to changes in Law 1943.

In a statement published on May 24, 2019, the Dian indicated that it expects to update the RUT of more than twelve million natural persons. The mails are already starting to arrive, and they reflect the changes of the old codes of responsibilities 11, 12 and 34 for the new 48, 49 and 50.

As we had announced in our editorial of April 16, 2019, the Dian issued press release 075 of May 24, 2019 informing that it has set the goal of informally updating the RUT of more than twelve million natural persons, with the purpose of reflecting three of the new liability codes designed to implement the changes introduced with Law 1943 of 2018.

The communiqué reads as follows:

“Bogota, May 24, 2019. With the objective of guaranteeing the quality, veracity and reliability of the information contained in the Single Tax Registry (RUT), the National Tax and Customs Directorate (Dian) began the massive update of this document to more than 12 million citizens. This adjustment consists of the incorporation of the new responsibilities provided, as of Law 1943 of 2018 or Financing Law.

It is important to note that, immediately the adjustment is made in the document, the Dian will automatically communicate this action to the email registered in the RUT, attaching a copy of the updated form.

The responsibilities that are subject to change and their replacement are:

It is worth noting that, the RUT forms that have not been updated with the new responsibilities, do NOT lose validity and will have full validity to support operations with acquirers of goods or services.”

When sending the email attaching the new updated RUT, the Dian mentions, for example, the following:

“Monday, June 3, 2019

Mr. (a)TAXPAYER

Subject: Official communication update

Respected taxpayer:

“In accordance with the provisions of Article 1.6.1.1.2.15 of Decree 1625 of 2016, and in order to ensure the quality and veracity of the information contained in the Single Tax Register the Directorate of National Taxes and Customs ex officio updates the register, replacing in box 53 of the Single Tax Register, responsibility 12 – Sales Simplified Regime by 49 – Not Responsible for VAT.

The above, taking into account the provisions of Article 18, Chapter I, Title I of Law 1943 of December 28, 2018, by which financing rules are issued for the reestablishment of the balance of the general budget and other provisions are issued.”

In addition, in the PDF attached with only the first page of the updated RUT it is important to note that in box n°2 at the top, where the type of update that has been made is reported, the number 13 appears, which means “Ex-officio update”. In addition, the date on which the update was carried out will appear in the lower part of box 61.

Not all individuals operating as non-responsible for VAT or INC need to be registered in the RUT.

In relation to this issue, and as we have explained in previous editorials, it is important to highlight that the fourth subsection of paragraph 3 of article 437 of the ET, and paragraph 3 of article 512-13 (modified with articles 4 and 20, respectively, of Law 1943 of 2018), indicate that individuals who are going to operate as “not liable for VAT” or “not liable for INC” (former simplified VAT or INC regime), must only reflect in their RUT the new codes 49 and 50 designed by the Dian when they make sales of their goods or services to other individuals or legal entities that are “liable for VAT” or “liable for INC” (former common VAT or INC regime).

In that order of ideas, if they are not going to make sales to that type of clients, then it is not mandatory that the mentioned responsibilities 49 or 50 appear in the RUT, and they will be able in that case to make the respective virtual update to eliminate them.

Source: Actualícese