When you start operating with a company in Colombia, it is important to maintain the legality of it, therefore, it is important to know the Requirements to obtain the RUT (Single Tax Registry).
In this article you will find accurate and up-to-date information about this procedure.
Procedure to obtain the RUT
To get the RUT (Single Tax Registry), you must have a series of documents on hand and follow four steps:
- Ask for a date.
- Prepare the documents following some requirements.
- Make the registration and process the registration form virtually.
- Have the documentation to complete the registration.
To request the appointment, there are two means, which are:
- Through the phone service
- By national line, number: 019001115462 (with cost).
- Contact center, number: 019005550993 (with cost).
- By numbers: 057 (1) 6059830/057 (1) 5462200 in Bogotá.
- Virtual appointment scheduling
- Enter this link.
Necessary requirements
In order to carry out this procedure, a series of requirements will be needed depending on the qualities of the people who are going to request it.
The following will be specified Requirements to obtain the RUT:
- For the first time.
- As a natural person.
- Being a minor.
- As a merchant.
First Time Requirements
The Requirements to obtain the RUT for the first time, they are detailed below:
- All interested parties must present the original identity card and an enlarged copy. If you lost it, a copy of the document issued by the National Registry of Civil Status.
- When the interested party is a minor, they must show the identification card.
- If you identify with the following cases, you must provide other documentation:
Foreign investors (natural persons) who do not live in Colombia
- They must present a power of attorney granted by the natural person who is outside the country (authenticated).
Foreign investors (legal entities) who do not live in Colombia
- They must consign the identity card of the investor’s attorney in Colombia.
- Original and copy of the identity card of the delegate in Colombia.
The legal and similar interested parties
- Form 001 (RUT), and you can get it in the care centers of the DIAN (Directorate of National Taxes and Customs of Colombia).
- It is processed by the MUISCA (Online Service), when the person makes the online registration.
National companies with operational headquarters in Colombia
- Original and copy of the identity card of the legal manager of the company in Colombia.
- In this case, it is necessary to record a power of attorney granted by the legal representative of the same in Spanish.
- The Power of Attorney must be apostilled before the Consul.
Foreign companies
- Original and copy of the identity card of the legal manager of the company in Colombia.
- In this case, it is necessary to record a power of attorney granted by the legal representative of the same in Spanish.
- The Power of Attorney must be apostilled before the Consul.
- The above also includes:
- Investors with foreign capital.
- Investors who do not live in Colombia, representatives of portfolio foreign money investments.
- People of a natural nature who do not reside in Colombia, and operate through stable businesses other than subsidiaries.
- Register and process the registration form virtually:
- Choose the relevant option: Chamber of Commerce, if it is a legal or natural person.
For Natural Person
The Requirements to obtain the RUT as natural personnel, they are the following:
- If you are a national, present your identity document.
- If you are a foreigner, present the immigration card or passport.
- In case of being an employee, you must present your identity document.
Minors
If it is a minor, the Requirements to obtain the RUT, you must consign the documents indicated below:
- The identity document of the minor.
- Identification document of the parents or legal representative.
- If the legal representative is not a direct relative, he must show the documentation that proves the fact.
- Submit the registration form signed by your legal representative.
Merchants
Within the Requirements to obtain the RUT As a merchant, there are the following:
- Present the passport or identity document.
- Commercial proof of natural person.
- Commercial certification of the trade, if you have it.
- In the case of being a new member of the RUTYou must register at a Chamber of Commerce headquarters of your residence.
- If you are already enrolled in the RUT, you must manage your update before the DIAN.
In the case of Exporters, the requirements are as follows:
- The identity document.
- The commercial certification of a natural person.
- Commercial proof of commerce.
- In the case of being a new member of the RUTYou must register at a Chamber of Commerce headquarters of your residence.
In the case of Consortia and Temporary Unions, the following is required:
- Identification document.
- Present the accreditation where it demonstrates the conformation of the consortium.
- The provisional inscription in the RUT.
- The commercial register of each member as a legal or natural person, as to each one.
- The current certification of the company issued by the Chamber of Commerce.
Step by Step
The steps to follow to remove the RUT are the ones mentioned below:
- The first step is to enter the portal Web of the DIAN.
- Then look for the option RUT in the page.
- Go to the area on the right side, where are the options to enter what corresponds to the RUT.
- Enter the registration area in the RUT (the area to register appears there).
- There the type of inscription is shown when taking out the RUT Via online, you must access the one that corresponds to you as established by law. For example:
- Online registration.
- As a natural or assimilated person.
- If it is a legal or similar person.
- People who require registration with the Chamber of Commerce.
- Process the RUT as a natural person, it does not require registration with the Chamber of Commerce.
- Fill out the form, which is multiple pages long, and may be difficult to do the first time. It is recommended to fill it calmly.
- It is also advisable to enter this link, and thus have more clarity on how to use the instruments to fill out the form of the RUT.
- When filling out the form completely, press the option Send and finalize the procedure. They may ask you to add some documentation such as the identification card.
Places to get the Ruth
To manage the RUTIt can be done in an office that is close to your place of residence.
All updates can be made later through the web, since it is not necessary to go to an office to be stamped or signed by an official.
To clear any doubts, you can contact any office DIAN, through the following telephone numbers: 01 900 555 0993 at the national level and 5462200 Y 6059830 in Bogota.
Remember that at the beginning of the financial year, you must enroll in the RUT, thus avoiding penalties, such as the following:
- The closing of the business if the taxpayer is not registered in the RUT, with a fine equivalent to one Unit of Tax Value (UVT), per day of late registration.
- A penalty of ten UVT for not having the certificate of registration in the RUT.
- Penalty for outdated data, which is equivalent to a penalty of two UVT per day of delay with respect to economic operations.
- If false, wrong or incomplete information is found, a fine equivalent to one hundred will be applied. UVT.
The aforementioned is used for all persons who direct economic activities, even if it corresponds to the simplified regime.
This scheme is a form of contribution for small traders.
What is the Ruth?
The Single Tax Registry (RUT), is an instrument to determine, locate and order individuals and companies that have the quality of taxpayers declaring income tax.
Non-taxpayers and declarers of wealth and income.
Likewise, persons belonging to the simplified regime, those of the common regime, exporters and importers, and customs agents.
Also other people with duties organized by the National Tax and Customs Directorate.
The RUT It is an essential diligence, since it serves to keep up with your tax duties in the Colombian territory.
This registration is valid for an indefinite period.
Therefore, its renewal is not requested, as stipulated in article 6 of Decree 2788 dated August 31, 2004.
The website offers some benefits, such as issuing copies with the current date, without having to go to any of the offices of the DIAN.
The copy will be valid only if it has the watermark «certified copy document free of charge», the time of issue and date.
It is important to highlight that the updates that are made if necessary, either due to a change in telephone number, profession, personal information, home address, etc.
We hope we have contributed to dispelling doubts about the Requirements to obtain the RUT, and that with precision and security you can begin to carry out this procedure.
It is recommended to fully comply with all that is required, in order to accelerate the process, to maintain the legality that the Colombian State requires in these cases.
It is recommended to enter this link for more information about this process.
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