The Directorate of National Taxes and Customs (Dian) informed them at establishments that are dedicated exclusively to vending of food and drinks and that they are enrolled in Simple Taxation Regime (RST) that they will have to collect again andl National Consumption Tax (impoconsumo) as of January 1, 2023.
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The impoconsumo will return after the benefit of the Social Investment Law, which exempted this charge, will come to an end on December 31, 2022.
Thus, this type of business must charge their consumers the impoconsumption and have the Single Tax Registry (RUT) updated with responsibility 33.
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The establishments will have to update the RUT, replacing the responsibility 50 or 57, that says ‘Not responsible for consumption tax’ as appropriate its legal nature, for the 33, by the ‘Responsible for the National Consumption Tax’.
To do it, there are two ways:
– Natural people: 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: You can complete the process by virtual or face-to-face appointment, through the Dian website (Click here), in the option ‘Assign appointments’.
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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 imprisonment from 48 to 108 months and a fine equivalent to twice the amount 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″, Dian remembered.
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