{"id":2464,"date":"2023-04-10T20:10:11","date_gmt":"2023-04-11T01:10:11","guid":{"rendered":"https:\/\/canonasociados.com\/en\/?p=2464"},"modified":"2023-04-10T20:11:33","modified_gmt":"2023-04-11T01:11:33","slug":"ultimate-beneficial-owner-report","status":"publish","type":"post","link":"https:\/\/canonasociados.com\/en\/ultimate-beneficial-owner-report\/","title":{"rendered":"The Ultimate Beneficial Owner-report"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2464\" class=\"elementor elementor-2464\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-79cf659 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"79cf659\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b66736e\" data-id=\"b66736e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-838e3e9 elementor-widget elementor-widget-text-editor\" data-id=\"838e3e9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table><tbody><tr><td><p><strong><em>The Ultimate Beneficial Owner-report <\/em><\/strong><em>is an information system administered by the Colombian Tax Administration of Colombia (called in Spanish \u201cDIAN\u201d), which aims to collect and maintain updated information on the beneficial owners of corporate entities.<\/em><\/p><p><strong><em>\u00a0<\/em><\/strong><\/p><p><em>An ultimate beneficial owner is a natural person who ultimately owns, controls, or benefits from a legal entity or structure, such as a corporation, foundation, or trust. The system was created to prevent money laundering, terrorist financing, and other corruption-related crimes, as well as to improve the transparency of financial transactions in Colombia.<\/em><\/p><p><strong><em>\u00a0<\/em><\/strong><\/p><p><strong><em>The entities subject to report such information are:<\/em><\/strong><\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <em>Corporations and national entities with or without profit under the provisions of article 12-1 of the Tax Statute, including those whose shares are registered or listed in one or more stock exchanges.<\/em><\/p><p><em>\u00a0<\/em><\/p><p><em>\u00a0<\/em><\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <em>Permanent establishments in accordance with the provisions of article 20-1 of the Tax Statute.<\/em><\/p><p><em>\u00a0<\/em><\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <em>Structures without legal personality or similar, in any of the following cases: (i) Those created or administered in the Republic of Colombia; (ii) Those governed by the rules of the Republic of Colombia, and (iii) Those whose trustee or similar or equivalent position is a national legal person or natural person tax resident in the Republic of Colombia.<\/em><\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <em>Foreign legal entities, when the totality of their investment in the Republic of Colombia is not made in legal entities, permanent establishments, and\/or structures without legal personality or similar obliged to provide information in the Sole Registry of Beneficial Owners as indicated in the previous points.<\/em><\/p><p><strong><em>\u00a0<\/em><\/strong><\/p><p><strong><em>Deadline to provide information to the Sole Registry of Beneficial Owners:<\/em><\/strong><\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0 <em>Legal entities incorporated, created, and\/or obligated before May 31, 2023, shall make the initial provision of information <strong>no later than July 31, 2023<\/strong>.<\/em><\/p><p><strong><em>\u00a0<\/em><\/strong><\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0 <em>Incorporated legal entities created and\/or obliged after June 1, 2023, shall make the initial provision of information no later than two (2) months after their registration in the Single Tax Registry or in the Unincorporated Structure Identification System.<\/em><\/p><p><em>\u00a0<\/em><\/p><p><em>\u00a0<\/em><\/p><p><em>At Ca\u00f1\u00f3n Asociados we accompany our clients so that they are aware of their tax obligations in order to comply with the law as appropriate.<\/em><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Ultimate Beneficial Owner-report is an information system administered by the Colombian Tax Administration of Colombia (called in Spanish \u201cDIAN\u201d), which aims to collect and maintain updated information on the beneficial owners of corporate entities. &nbsp; An ultimate beneficial owner is a natural person who ultimately owns, controls, or benefits from a legal entity or&hellip; <a class=\"more-link\" href=\"https:\/\/canonasociados.com\/en\/ultimate-beneficial-owner-report\/\">Seguir leyendo <span class=\"screen-reader-text\">The Ultimate Beneficial Owner-report<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2466,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2464","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-commercial-and-corporate-law","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - 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