New amendment to the TAX-ID (RUT) for those taxpayers required
to keep accounting books.
The RUT must be amended to include "Tax Responsibility
No. 42- Required to keep accounting books", and for
identifying the accounting group to which the taxpayer belongs.
The Colombian Tax Authority – DIAN- required all
individuals and legal entities that are obliged to maintain
accounting books, to amend their RUT for purposes of including the
new "Tax Responsibility No. 42 – Required to have
accounting books".
Additionally, in section No. 89 of the RUT, the taxpayer must
identify the accounting group to which it belongs, in accordance
with Decree 2420 of 2015. For example, entities of the private
sector belonging to Group 1 must include the No. 79; those in the
Group 2 must include No. 80; and those who make up Group 3 must
include No. 81.
