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Registration for the Simple Taxation Regime expiration date

Registration for the Simple Taxation Regime expiration date

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The DIAN (Dirección de Impuestos y Aduanas Nacionales – National Tax and Customs Directorate (DIAN) informed that February 28 is the last deadline for individuals or legal entities registered in the RUT to be part of the Simple Taxation Regime.

This system unifies the payment of several taxes to facilitate taxpayers’ compliance with their tax obligations. In that sense, it will be possible to pay up to 6 months of taxes in a single receipt and enjoy other benefits.

Since 2022, those who have obtained income in the previous year of up to $3,800 million are part of the RST. However, those entrepreneurs who were not yet registered in the RUT may join the Registration for the Simple Taxation Regime at any time through electronic means.

Source: La República 15/02/22

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