{"id":5796,"date":"2023-07-21T13:12:31","date_gmt":"2023-07-21T13:12:31","guid":{"rendered":"https:\/\/taxupdate.com.br\/?p=5796"},"modified":"2023-11-29T13:42:47","modified_gmt":"2023-11-29T13:42:47","slug":"colombia-final-beneficiaries-registry-regulations-amendment-2","status":"publish","type":"post","link":"https:\/\/taxupdate.com.br\/en\/colombia-final-beneficiaries-registry-regulations-amendment-2\/","title":{"rendered":"COLOMBIA: FINAL BENEFICIARIES\u2019 REGISTRY REGULATIONS AMENDMENT.<\/strong><\/strong>"},"content":{"rendered":"\n

On July 17th, the Colombian Authorities (DIAN) introduced Resolution No. 000108, bringing amendments to the Regulations governing the Final Beneficiaries’ Registry (\u201cRUB\u201d). Here are key highlights:<\/p>\n\n\n\n

    \n
  1. RUB Information Updates:<\/strong> In the event of the death of an identified final beneficiary or if registration is incomplete at the time of their demise, the information in the Registry should still pertain to them. Following the liquidation of the undivided estate, the RUB must be promptly updated.<\/li>\n\n\n\n
  2. Data Preservation Obligation:<\/strong> Entities obligated to furnish RUB information must retain supporting documents and the performed due diligence for a period of 5 years from January 1st of the subsequent year after liquidation. For legal entities, structures, or similar cases undergoing liquidation or termination, the liquidator is required to preserve obtained information, following the due diligence principle, for 5 years from January 1st of the subsequent year post-liquidation.<\/li>\n\n\n\n
  3. Compliance for Communal Organizations:<\/strong> As stipulated in article 7 of Law 2166 of 2021, Communal Organizations must submit the initial information to the Final Beneficiaries’ Registry through the Tax Authorities’ special division’s electronic systems by July 31st, 2024. Incorporations after June 1st, 2024, must comply within 2 months of registration with the Tax Single Registry (“RUT”).<\/li>\n<\/ol>\n\n\n\n

    For detailed information, you can refer to the official document here<\/a>.<\/p>\n\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    On July 17th, the Colombian Authorities (DIAN) introduced Resolution No. 000108, bringing amendments to the Regulations governing the Final Beneficiaries’ Registry (\u201cRUB\u201d). Here are key highlights: For detailed information, you can refer to the official document here.<\/p>\n","protected":false},"author":13,"featured_media":5797,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[340,370,23],"tags":[],"class_list":["post-5796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-infografico","category-latam-2","category-posts"],"acf":[],"yoast_head":"\nCOLOMBIA: FINAL BENEFICIARIES\u2019 REGISTRY REGULATIONS AMENDMENT. - TaxUpdate - Especialistas em Tax Compliance<\/title>\n<meta name=\"description\" content=\"Explore the recent changes in DIAN's Resolution No. 000108, amending the Rules of the Final Beneficiaries' Registry ("RUB") in Colombia. Discover key updates, including information preservation, requirements for community organizations, and important deadlines. Stay informed to ensure compliance. 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