Nuevas fechas para el reporte de información en el Registro Único de Beneficiarios Finales y registro en el Sistema de Identificación de Estructuras Sin Personería Jurídica
Published date | 07 July 2023 |
Law Firm | Dentons, Cardenas & Cardenas |
Mediante la Ley 2155 de 2021 y la Resolución 164 de 2021, se creó el Registro Único de Beneficiarios Finales (RUB) y el Sistema de Identificación de Estructuras Sin Personería Jurídica (SIESPJ) los cuales serán administrados por la Dirección de Impuestos y Aduanas Nacionales (DIAN).
De manera previa al suministro de la información, las personas jurídicas, estructuras sin personería jurídica o similares obligadas a inscribirse en el RUT deberán actualizar el mismo incluyendo la responsabilidad “Informante de Beneficiarios Finales”.
La Resolución 1240 del 28 de septiembre de 2022 emitida por la DIAN extendió los plazos para el reporte de los beneficiarios finales, de esta forma, las personas jurídicas, estructuras sin personería jurídica, disponen de los siguientes términos para efectuar el registro:
Registro inicial- Las personas jurídicas, estructuras sin personería jurídica o similares constituidas o creadas antes del 31 de mayo de 2023, deberán efectuar el suministro inicial de la información en el RUB a más tardar el 31 de julio de 2023.
- Las personas jurídicas, estructuras sin personería jurídica o similares constituidas o creadas a partir del 1 de junio de 2023, deberán efectuar el suministro inicial de la información en el RUB a más tardar dentro de los 2 meses siguientes a la inscripción en el Registro Único Tributario (RUT) o a la inscripción en el SIESPJ.
- La actualización de la información reportada en el RUB debe realizarse determinando si al...
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