process Name: Single Record Updating Tax (RUT)
Executing unit: Directorate of Taxes and National Customs
Application Area: Fundraising Branch
Date updated: August 24, 2004
Executing unit: Directorate of Taxes and National Customs
Application Area: Fundraising Branch
Date updated: August 24, 2004
DESCRIPTION OF EACH OF THE FACTORS
1. NAME OF PROCEEDINGS:
Single Record Updating Tax (RUT)
2. WHAT IS THE PROCESS:
procedure that is performed to modify one or more registration information provided in
procedure that is performed to modify one or more registration information provided in
3. REQUIREMENTS AND NECESSARY DOCUMENTS FOR THE PROCESS:
a. REQUIREMENTS:
• To be registered in the Single Tax (RUT)
· Make an application in
b. DOCUMENTS:
DIAN
In general the process is carried out personally by the person filing the original of his identity.
2. When the procedure is carried out through special representative is required to duly executed, with appearance and the identification of the agent.
3. In the case of power usually requires the filing of the deed and the identity of the agent.
4. Case of natural person trader, ID and certificate of Chamber of Commerce in force.
5. If the procedure is done through third-party authentication application requires the signature of the person is legally obliged to register, the presentation of the identity of authorized photocopy of the identity of the obligor and the certificate of existence and whenever applicable legal.
6. In particular, according to the quality requirements will be registered as follows: 1. Individuals with National ID.
1. Minors.
· Document of identification.
· Document ID legal representative
• In cases where the representation is of a person other than the parents of the child is required to assign the document representation.
2. Age.
· Document identification when dealing with merchants they should add the certificate of Chamber of Commerce
2. Individuals without National ID
1. Foreigners living in Colombia
· It requires the submission of passport, or alien registration card.
2. Foreigners without Residence in Colombia
• With investment in the country and no legal representative or attorney, signed application is required by the legal representative of the company receiving investment in indicating the type of investment to be made in Colombia, the economic activity which is directed investment, certificate of existence and legal representation of the company receiving the investment, a photocopy of the identification card of legal representative of the company receiving the investment.
• With investment in the country and a legal representative or agent: You need authority granted to a legal representative or agent in Colombia, which must be submitted to the authority Colombian foreign diplomatic or friendly country when there were no Colombian Embassy in the country of origin, certificate of citizenship of the guardian or legal representative of the investor letter stating the type of investment in Colombia, authenticated by the diplomatic authority in Colombia respective country or friendly country, indicating the economic activity which is directed investment.
• These requirements apply equally when it comes to new investments as of old.
• In the case of investment representative in Colombia, if granted a general power of attorney and the representative remains will not need a new power.
3. National or foreign illiquid Inheritance:
· Document of identity of who must comply with formal obligations as representative of the estate.
· Documents proving the quality in which it acts, in respect of the bond and interest with the deceased.
· Registration of death of the deceased or evidence of the opening of the succession process issued by the court or notary knowledge, bearing the identification number.
• Certificate issued by the National Registry of Civil Status, showing the identification number of the deceased.
• If the deceased in life is not got ID, you must submit a certificate issued by the National Registry of Civil Status.
• In the case of a deceased without identification will be assigned a Taxpayer Identification Number 700,000,000 series.
4. Corporations.
In general, all legal persons for entry submit a copy of the document by which they were created for the recognition of legal personality by the appropriate legal entity and the original identification of legal representative.
1. Institutes entities or public law at the national, departmental, municipal and decentralized including Industrial and Commercial State
Photocopy of the statute creating the entity.
Photocopy of the document certifying the legal representation.
Photocopy of identification document legal representative.
• If these entities have budgetary autonomy (Law 179/94) for each office must apply for a NIT retainer, otherwise it will only work with the TIN of the principal and the latter shall be consolidated to provide a declaration of retention.
2. Done companies
private
· Document which establishes the constitution of the society, name, address, purpose, partners and representative's name.
· Document which establishes the constitution of the society, name, address, purpose, partners and representative's name.
Photocopy of identification document of the partners.
• Certificate of registration in the commercial register in force for each of the members of the company in fact issued by the Chamber of Commerce, that are of quality merchants.
• For purposes of the Register in the "RUT" identification of the company in fact correspond to the name of the partners together with the symbol S. H. In the event of entering a name social set, this is accompanied by the symbol S. H.
• For the process of registration of society, it is suggested that each of the people who make the company is registered beforehand in the same registration tax.
· The fact companies are not subject to registration in Chambers of Commerce.
3. Chambers of Commerce.
Photocopy of the statute creating the entity.
Photocopy of the document certifying the legal representation.
· Certificate of the legal representative.
4. Consortia and temporary joint
• Presentation of the private document evidencing the formation of the consortium or joint venture, which must contain at least: name of the consortium or Joint Venture, the consortium established, legal representative and the purpose of Consortium.
• Certificate of existence and legal effect of each of the companies or business registration certificate for individuals who make up the consortium or joint venture, issued by the Chamber of Commerce or competent authority.
Photocopy of identification document of the legal representative of the consortium or Joint Venture.
5. Investment funds, mutual funds and stock funds with national capital
• Certificate of existence and legal representation issued by the Superintendency of Banks regulations.
Photocopy of identification document of the legal representative
• The legal representative should indicate that economic activity is directed investment.
6. Investment funds of foreign capital institutional type (foreign company) not resident in Colombia than those with branches, institutional funds omnibus
Photocopy of the resolution to authorize the investment by the Superintendencia de Valores, which must contain: the name of the fund manager's name in Colombia, which may be a trust company or broker-dealers.
· Office Manager in Colombia in which the sub-accounts relating to the case of foreign institutional funds omnibus.
• Certificate of existence and legal representation of the fund manager in Colombia, issued by the Superintendency of Banks to trust or by the Superintendency of Securities to existing stockbrokers.
Photocopy of the document Identification of the legal representative of the management company or stock brokerage.
• The legal representative of the fund manager in Colombia must indicate the economic activity which is directed investment.
7. Capital investment fund type Alien Individual (foreign individual or company) not resident in Colombia
Photocopy of the letter of the investor, duly authenticated by the consul of the country concerned stating: the purpose of investing in Colombia, type investment, name of responsible manager,
· 0 Certificate of existence and Colombian legal representation fund manager, issued by the Banking Superintendency to trust or securities for stock brokerage force.
Photocopy of identification document of the legal representative of the management company or stock brokerage;
• The legal representative of the management company or stock brokerage in Colombia must indicate the economic activity which is intended for, .
8. Foreign Companies in Colombia homeless and without legal representative investment (portfolio investment)
• Copy of registration of investment portfolio in stating: the type of investment fund of foreign capital, investment amount, the local administrator and the purpose of investment.
• Certificate of existence and legal representation of Colombian society in which it performs the operation, issued by the competent authority that is in effect.
Photocopy of identification document of legal representative or agent of Colombian society that receives the investment.
• The legal representative of society in Colombia, which receives the investment, economic activity should indicate to whom it is directed investment.
9. Non-domiciled foreign companies with investments in Colombia, other than those that have branches and a legal representative or attorney
· Power granted by the legal representative of the foreign company authenticated by the consul of the country concerned, or friendly country, specifying : Type of investment, amount invested, subject to the same.
• Certificate of existence and legal representation of Colombian society which performs the operation, issued by the competent authority and that is in effect.
Photocopy of identification document of legal representative or agent of Colombian society;
• When the case of non-domiciled foreign companies and investment in Colombia, his legal representative must indicate the economic activity which is directed investment.
• In the case of investment representative in Colombia, which requires the new entry in the RUT, if you have general power and maintains representative need not be granted a new power. If, when the investment was made in Colombia was granted a special power and authority of the same can not supply the procedure involving the new entry in the RUT, you will need a new power granted to the requirements listed above. As regards investments former requiring the new entry in the RUT, if kept in original condition, not necessary to provide the investment letter, only a photocopy of the original letter. The foregoing is without prejudice to the checks carried out by the DIAN.
10. Nonprofit entities exempt from registration with the Chambers of Commerce
• Certificate or termination of recognition of legal personality or certificate of existence and legal representation issued by the competent authority before which the entity must deal with the recognition of legal personality (Hall, Ministry of Education, Health Secretary Education, etc.).
Photocopy of identification document of legal representative.
11. Condominium communities or boards of condominiums and regulated by Law 675 of 2001
· Certification of existence and representation of the legal person issued by the city that matches the address of the community or condo
Photocopy of the minutes assembly that appoints the administrator.
Photocopy of identification document of the administrator.
12. Churches and religious congregations and their federations and confederations
• The proof of the existence and representation issued by the ecclesiastical authorities (Decree 1396 / 97 - Catholic Church).
• The proof of the existence and representation for the case of churches, confessions and denominations, federations and confederations and associations of various ministers of the Catholic Church issued by the ministry of government (law 133/94)
4. WHERE DOES THE PROCESS:
Request information: Customer / RecaudaciónEjecución Division of procedure: Division Collection
5. RULES GOVERNING THE PROCESS:
· Article 19 of Law 863 of December 2003, which added Article 555-2 of the Tax. Regulatory
• Decree No. 2788 of 2004
• Resolution 8346 of September 16, 2004
• Resolution 8502 September 21, 2004
6. OTHER DATA PROCESSING:
6.1 Coordinates: The Directorate of Revenue. 6.2
final decision to process: The competent official.
6.3 Estimated time for the resolution of the process: 5 minutes.
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