The DIAN regulated articles 631-5 and 631-6 of the Tax Statute through Resolution 0164 of December 27, 2021, which established, among others, the notion of Final Beneficiaries and their registration with the DIAN – Take into account the registration dates For companies constituted or created before January 15, 2022, they must fill out the Sole Registry of Final Beneficiaries (RUB) until September 30, 2022; and those constituted or created after January 15, 2022, will have a period of two months following registration in the Single Tax Registry (RUT) to fill out the RUB.

Descargar: See Resolution 000164 of December 27, 2021