The Directorate of National Taxes and Customs (Dian) informed the establishments that are dedicated exclusively to the expense of food and beverages and that they are registered to the Simple Taxation Regime (RST) that must re-collect the National Consumption Tax (impoconsumo) as of January 1, 2023.
The impoconsumo will return after the benefit of the Social Investment Law, which exempted this chargeIt will come to an end on December 31, 2022.
Thus, this type of business must charge its consumers the impoconsumo and have the Single Tax Registry (RUT) updated with responsibility 33.
The steps to follow to update
The establishments will have to update the RUT, replacing responsibility 50 or 57, which says ‘Not responsible for consumption tax’ according to their legal nature, by 33, by ‘Responsible for National Consumption Tax’.
To do it, there are two ways:
– Natural persons: the update will be done by entering the Dian Transactional Portal as a registered user, in the electronic service of the RUT and through self-management.
– Legal persons: they can complete the process by virtual or face-to-face appointment, through the Dian website (click here), in the option ‘Assign appointments’.
Possible sanctions
The possible sanctions for not collecting the impoconsumo and for not updating the tax liability are contemplated in article 402 of Law 599 of 2000 (Penal Code) and are: in prison from 48 to 108 months and a fine equivalent to double what was not consigned without exceeding the equivalent of 1,020,000 UVT.
It is worth remembering that the non-collection of the Consumption Tax, determined in the Social Investment Law, «sought to help and facilitate the economic reactivation of these activities, by exonerating the responsibility of paying said tax during 2022», recalled the dian.
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