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Colombia further postpones deadlines for UBO compliance

By virtue of the Colombian Tax Authority’s (Spanish Acronym – DIAN) Resolution 1240 – adopted on the 28th of September 2022 – the deadline to update the Unified Tax Registry (Spanish Acronym – RUT) and report beneficial owners has been postponed.

Legal entities incorporated before the 1st of June 2023 will have to perform the above by the 31st of July 2023.

Entities incorporated on the 1st of June 2023 and later will have to file the same no later than two months following registration in the RUT.