RUT Penalty:
defense before the DIAN for failure to register, failure to update, or incorrect data, with the reference tax-law firm in Colombia.

Under numeral 1 of Article 658-3, anyone obliged to register who does not do so before starting the activity is penalized with closure of the establishment, headquarters, premises, business or office for one (1) day for each month or fraction of a month of delay in registering. For those who have no establishment, headquarters, premises, business or office, the penalty is a fine of 1 UVT for each day of delay.

Numeral 3 of Article 658-3 penalizes failing to update information within the month following the event that requires the update, with a fine of 1 UVT for each day of delay. If the outdated information is the address or the economic activity, the fine is 2 UVT for each day of delay. In addition, because the address and email in the RUT are used for notification, keeping them outdated can lead you to miss DIAN acts.

Numeral 4 of Article 658-3 imposes a fine of 100 UVT on anyone who, being registered or obliged to register, reports false, incomplete or mistaken data in the RUT. Proportionality and graduation do not apply to this penalty (Article 640, paragraph 3, of the Tax Code).

Article 631-6 of the Tax Code establishes that the Single Registry of Beneficial Owners (RUB) is part of the RUT. Failing to provide beneficial owner information, providing it erroneously or incompletely, or failing to update it is penalized under Article 658-3.

Under Article 639 of the Tax Code, the 10 UVT minimum penalty does not apply to the penalties of numerals 1 and 3 of Article 658-3. For that reason, the fine for failing to register or to update may be lower than 10 UVT, depending on the days of delay.

Article 640 of the Tax Code provides reductions to 50% or 75% (graduated reduction) depending on recidivism and on whether the penalty is accepted and the conduct cured. Recidivism increases the penalty by 100%. Paragraph 3 of the same article excludes proportionality and graduation for numeral 4 of Article 658-3 (false data). Eligibility depends on each case.

When the penalty is imposed by a separate resolution, Article 638 of the Tax Code requires the statement of charges to be issued within two (2) years following the filing of the income tax return for the period in which the irregularity occurred or ceased. Once the response period to the statement of charges has expired, the DIAN has six (6) months to impose the penalty. Verifying these deadlines is part of the defense.

Ligal is the reference tax-law firm in Colombia. Under the direction of Juan Santiago Rodríguez Prieto, an ex-DIAN tax lawyer, together with accountant Jeysson Pulido and LIGAL Auditores (certified public accountants, Law 43 of 1990), we review the date of the event, the computation of the delay, the numeral applied and the procedural deadlines, and prepare the response to the statement of charges with evidence. We do not promise outcomes: we explain clearly the arguments and risks of your case. Our work is backed by 5.0 / 5 on Google with 35 reviews: https://share.google/VVzMvULrOj8Mj52Au. In a verified Google review, client Julian Rodriguez shares that, thanks to representation before DIAN, "we achieved the closure of a tax lawsuit pending against my company".