The Dian informed the establishments that are dedicated to the sale of food and beverages, and that are registered in the Simple Taxation Regime (RST), that they must once once more collect the National Consumption Tax (impoconsumo), a tax of 8%, as of January 1, 2023.
This, according to the Dian, is due to the fact that the benefit granted by the Social Investment Law, whose purpose was to help and facilitate the economic reactivation of these activities, through the exoneration of the responsibility to pay said tax during 2022, will end next 31 December of this year.
In this way, this type of business must charge its consumers the impoconsumo and have the Single Tax Registry (RUT) updated with responsibility 33.
“For this purpose, the electronic service of the RUT was provided for natural persons to carry out, by self-management, the corresponding update by entering the Dian Transactional Portal as a registered user; meanwhile, legal persons may carry out the process by virtual or in-person appointment, through the Dian website www.dian.gov.coin the ‘appointment assignment’ option”, reported the entity.
In addition, the Dian warned that those who do not comply with the above will be exposed to criminal sanctionssuch as 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.