Single Registry of Beneficial Owners
beneficial owners dian

Recently, the Colombian National Tax and Customs Directorate (“DIAN”) modified the deadlines for companies to register the information of their beneficial owners.

Legal entities and unincorporated structures that are incorporated as or before May 31, 2023 must register the information by July 31, 2023. Those incorporated after June 1, 2023, must register within the following 2 months in accordance with the requirements of the Circular.

On the other hand, the Single Registry of Beneficial Owners will be integrated to the unified tax registry, but this information will only be available to the authorities approved by the Law.

The unincorporated structures created by May 31, 2023 that are not required to register in the unified tax registry, must register in the Unincorporated Structures Identification System no later than July 31, 2023.