De conformidad con lo dispuesto en el artículo 631-6 del Estatuto Tributario, el funcionamiento y administración del Registro Único de Beneficiarios Finales (RUB) estará a cargo de la Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales (DIAN).
Resolucion 164 de 2021 →In force
Article 3
Administración Del Registro Único De Beneficiarios Finales (Rub)
Resolucion 164 de 2021 · Por la cual se reglamentan los artículos 631-5 y 631-6 del Estatuto Tributario.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.