{"id":2647,"date":"2025-10-03T08:20:39","date_gmt":"2025-10-03T13:20:39","guid":{"rendered":"https:\/\/canonasociados.com\/en\/?p=2647"},"modified":"2026-10-13T17:16:18","modified_gmt":"2026-10-13T22:16:18","slug":"dian-single-resolution-rue-tac-2025","status":"publish","type":"post","link":"https:\/\/canonasociados.com\/en\/dian-single-resolution-rue-tac-2025\/","title":{"rendered":"DIAN Issues the Single Tax, Customs and Foreign Exchange Resolution (RUE\u2013TAC) 2025"},"content":{"rendered":"\n<div class=\"elementor elementor-3194\" data-elementor-id=\"3194\" data-elementor-post-type=\"post\" data-elementor-type=\"wp-post\">\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34c6938 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-element_type=\"section\" data-id=\"34c6938\" data-settings='{\"jet_parallax_layout_list\":[]}'>\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cdba7e\" data-element_type=\"column\" data-id=\"6cdba7e\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-84f861b txt_post elementor-widget elementor-widget-text-editor\" data-element_type=\"widget\" data-id=\"84f861b\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>We wish to inform you that on <b>23 September 2025<\/b> the Colombian Tax and Customs Authority (DIAN) issued <b>Resolution 000227<\/b>, which creates the <b>Single Resolution on Tax, Customs and Foreign Exchange Matters (RUE\u2013TAC)<\/b>. The resolution <b>entered into force on 26 September 2025<\/b>.<\/p>\n<p>\u00a0<\/p>\n<p>The RUE\u2013TAC is a compilation instrument that <b>consolidates into a single body the regulations currently in force within DIAN\u2019s remit<\/b>, in order to eliminate regulatory fragmentation, strengthen legal certainty and facilitate compliance.<\/p>\n<p>\u00a0<\/p>\n<p class=\"v1x_elementToProof\">In this first version, the resolution covers only the <b>tax section<\/b>, comprising <b>449 pages and 183 annexes<\/b>.<\/p>\n<p class=\"v1x_elementToProof\">\u00a0<\/p>\n<p class=\"v1x_elementToProof\">Key topics include:<\/p>\n<p class=\"v1x_elementToProof\">\u00a0<\/p>\n<ul>\n<li>The Single Tax Registry (RUT): registration, updating and cancellation for inactivity.<\/li>\n<li>Tax returns and assessments, including the prescription and enabling of official forms and their filing through DIAN\u2019s electronic services.<\/li>\n<li>Third-party information reporting (informaci\u00f3n ex\u00f3gena): obliged parties, formats, technical specifications and reporting deadlines.<\/li>\n<li>The electronic invoicing system: invoicing rules, supporting documents, electronic payroll and RADIAN.<\/li>\n<li>International matters: exchange of information, country-by-country reports, transfer pricing and tax residence certificates.<\/li>\n<li>Tax procedures, collection and refunds.<\/li>\n<\/ul>\n<div><span style=\"font-family: -apple-system, BlinkMacSystemFont, Segoe UI, Roboto, Oxygen-Sans, Ubuntu, Cantarell, Helvetica Neue, sans-serif;\">\u00a0<\/span><\/div>\n<p>The <b>customs and foreign exchange sections<\/b> are currently being compiled and will be incorporated in future updates of the resolution.<\/p>\n<p>\u00a0<\/p>\n<h3 style=\"text-align: center;\"><a href=\"https:\/\/canonasociados.com\/wp-content\/uploads\/2025\/10\/Resolucion-000227-de-23-09-2025.pdf\">Resolution 000227 of 23 September 2025 (in Spanish)<\/a><\/h3>\n<div>\u00a0<\/div>\n<p>Should you have any questions or require specific advice on how these regulations may affect your operations, please do not hesitate to contact us.<\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><b>Ca\u00f1\u00f3n Asociados<\/b><br \/><a href=\"mailto:contacto@canonasociados.com\">contacto@canonasociados.com<\/a><\/p>\n<p>Calle 99 No. 7A-77, Office 405<br \/>Bogot\u00e1, Colombia<\/p>\n<\/p><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>We wish to inform you that on 23 September 2025 the Colombian Tax and Customs Authority (DIAN) issued Resolution 000227\u2026<\/p>\n","protected":false},"author":2,"featured_media":2829,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[11],"tags":[],"class_list":["post-2647","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-planning-and-consulting","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DIAN Single Resolution RUE\u2013TAC 2025 | Ca\u00f1\u00f3n Asociados<\/title>\n<meta name=\"description\" content=\"DIAN Resolution 000227 of 2025 creates the RUE\u2013TAC, compiling DIAN tax regulations into a single instrument in force since 26 September 2025. 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