CIRCULAR SH 006-2019 ACTUALIZACIÓN REGISTRO ÚNICO TRIBUTARIO RUT
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- Detalles
- Creado en Viernes, 13 Septiembre 2019 10:00
- Publicado el Viernes, 13 Septiembre 2019 10:00
- Escrito por SOFIA HERNANDEZ SOTO
- Visitas: 681171
Con la entrada en vigencia de la Ley de financiamiento se eliminó el régimen simplificado y el régimen común.
La DIAN desde mayo del presente año, viene realizando la actualización de oficio del RUT de todas las personas naturales que se encuentran inscritas.
Con el fin de verificar la nueva clasificación realizada por la DIAN a cada uno de los contratistas, es necesario que, con los documentos para pago, presenten desde el mes de SEPTIEMBRE copia del RUT actualizado en el cual se encuentre claramente definida alguna de las siguientes obligaciones:
47- Régimen simple de tributación
48 - Impuesto sobre las ventas
reemplaza el antiguo código 11 Régimen común del impuesto sobre las ventas IVA.
49 - No responsable de IVA
Reemplazar el antiguo código 12 régimen simplificado del IVA.
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