{"id":3384,"date":"2026-07-30T16:55:10","date_gmt":"2026-07-30T21:55:10","guid":{"rendered":"https:\/\/nichomarketing.com\/accounnt\/?p=3384"},"modified":"2026-09-22T20:54:28","modified_gmt":"2026-09-23T01:54:28","slug":"before-august-3-check-whether-the-information-reported-in-the-rub-still-reflects-your-companys-structure","status":"publish","type":"post","link":"https:\/\/hubaccountants.com.co\/en\/before-august-3-check-whether-the-information-reported-in-the-rub-still-reflects-your-companys-structure\/","title":{"rendered":"Before August 3, Check Whether the Information Reported in the RUB Still Reflects Your Company’s Structure"},"content":{"rendered":"

Next August 3<\/b> marks the end of one of the periods set for updating the Ultimate Beneficial Owners Registry (RUB) when there are changes to previously reported information. This deadline applies regardless of the last digit of the NIT.<\/p>\n

For many organizations, the RUB has remained associated with the initial report filed some years ago. However, the obligation goes beyond the initial submission of information. The registry must be kept up to date whenever the ultimate beneficial owners or the organization’s ownership and control structure change.<\/p>\n

The purpose of the RUB is to identify the individuals who, directly or indirectly, own, control or exercise effective control over a legal entity or an unincorporated structure. To that end, the regulation sets out specific criteria, including holding 5% or more of the capital, voting rights or economic benefits, as well as exercising control through other mechanisms.<\/p>\n

In practice, before each update period it is advisable to review whether any of the following situations occurred in recent months:<\/p>\n

    \n
  1. partners or shareholders joining or leaving;<\/li>\n
  2. changes in ownership percentages;<\/li>\n
  3. corporate reorganizations;<\/li>\n
  4. changes in the person exercising effective control;<\/li>\n
  5. mergers, spin-offs or corporate reorganization processes that could change the identification of the ultimate beneficial owner.<\/li>\n<\/ol>\n

    The review should not be limited to the RUB form. It is also advisable to confirm that the information is consistent with the shareholders’ book, corporate documents, the RUT and the other corporate records supporting the organization’s ownership structure.<\/p>\n

    Another aspect that often goes unnoticed is that entities required to file the RUB must have obligation code 55 \u2014Ultimate beneficial owner reporting party\u2014 registered in their RUT, a requirement for accessing the corresponding service within DIAN’s information systems.<\/p>\n

    Failure to comply with the obligation to report, update or provide accurate information may result in the penalties set out in the Tax Code, in addition to measures related to failing to update the registry or providing incorrect information.<\/p>\n

    The period ending on August 3<\/b> is an opportunity to confirm that the information reported still reflects the organization’s actual situation and that the changes made in recent months were promptly incorporated into the Ultimate Beneficial Owners Registry.<\/p>\n

    \u00d3scar Andr\u00e9s Torres Puentes<\/p>\n

    Partner \u2013 HUB Accountants
    \notorres@hublegal.com.co<\/a><\/p>\n

    Merlys Manjarres
    \nAccounting Director \u2013 HUB Accountants
    \n    memanjarres@hubaccountants.com.co<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    Next August 3 marks the end of one of the periods set for updating the Ultimate Beneficial Owners Registry (RUB) when there are changes to previously reported information. This deadline applies regardless of the last digit of the NIT. For many organizations, the RUB has remained associated with the initial report filed some years ago. […]<\/p>\n","protected":false},"author":1,"featured_media":3386,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[100],"class_list":["post-3384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-ultimate-beneficial-owners-registry-rub"],"yoast_head":"\nBefore August 3, Check Whether the Information Reported in the RUB Still Reflects Your Company's Structure | Hub Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hubaccountants.com.co\/en\/before-august-3-check-whether-the-information-reported-in-the-rub-still-reflects-your-companys-structure\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Before August 3, Check Whether the Information Reported in the RUB Still Reflects Your Company's Structure | Hub Accountants\" \/>\n<meta property=\"og:description\" content=\"Next August 3 marks the end of one of the periods set for updating the Ultimate Beneficial Owners Registry (RUB) when there are changes to previously reported information. This deadline applies regardless of the last digit of the NIT. For many organizations, the RUB has remained associated with the initial report filed some years ago. 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