Colombian authorities have established a list of individuals obliged to have an RUT:
a) Individuals and entities with the status of declarant taxpayers for income tax, complementary gains, and other taxes administered by the DIAN.
b) Autonomous patrimonies in cases where, by special provisions, they must have an Individual Tax Identification Number (NIT); note that fiduciary societies administering autonomous patrimonies for conducting foreign trade operations, in compliance with customs regulations, must register in the Unique Tax Registry – RUT for obtaining the Tax Identification Number – NIT that identifies them individually.
c) Foreign investors obliged to fulfill formal duties.
d) Branches in the country of foreign legal entities or entities.
e) Natural persons acting as legal representatives, agents, delegates, attorneys, and representatives in general who must sign declarations, submit information, and fulfill other duties on behalf of taxpayers, responsible parties, withholding agents, declarants, informants, or foreign investors, in tax, customs, or exchange matters. Likewise, auditors and accountants must comply with this registration if required by legal provisions.
f) Non-contributing individuals and entities declaring income and assets and natural and legal persons in the simplified consumption tax regime.
g) Responsible parties for the sales tax belonging to common or simplified regimes.
h) Individuals or entities not responsible for the sales tax, requiring the issuance of an NIT when, by special provisions, they are obligated to issue an invoice or as a result of the development of a non-taxed economic activity.
i) Responsible parties for consumption tax.
j) Responsible parties for the national gasoline and diesel fuel (ACPM) tax.
k) Withholding agents.
l) Importers, exporters, and other customs users.
m) Professionals buying and selling cash and traveler’s checks.
n) Those obliged to declare the entry or exit of foreign currency or legal Colombian currency in cash.
o) The DIAN may require the registration of other subjects different from those mentioned in the previous paragraphs to control of substantial and formal obligations it administers.
p) Non-resident and non-domiciled investors in Colombia holding foreign portfolio capital investments, regardless of the method or vehicle used to make the investment.
