{"id":252,"date":"2022-07-09T04:55:35","date_gmt":"2022-07-09T04:55:35","guid":{"rendered":"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/?page_id=252"},"modified":"2023-12-21T14:35:24","modified_gmt":"2023-12-21T14:35:24","slug":"obligaciones-contribuyentes-del-rst","status":"publish","type":"page","link":"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/obligaciones-contribuyentes-del-rst\/","title":{"rendered":"obligaciones contribuyentes del rst"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb background_image=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/wp-content\/uploads\/sites\/3\/2022\/09\/13-Obligaciones-contribuyentes.png\u00bb custom_margin=\u00bb0px||0px||true|true\u00bb custom_padding=\u00bb145px||145px||true|true\u00bb hover_enabled=\u00bb0&#8243; da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243; da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bb971aa146-072d-458a-989b-3668ea4c23cf\u00bb text_text_color=\u00bb#41d78c\u00bb text_font_size=\u00bb35px\u00bb text_line_height=\u00bb1em\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbcenter\u00bb text_orientation_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h2>Obligaciones contribuyentes del RST<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb6px||0px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row column_structure=\u00bb3_5,2_5&#8243; disabled_on=\u00bbon|off|off\u00bb _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb3_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_breadcrumb breadcrumb_layout=\u00bblayout2&#8243; link_target=\u00bbon\u00bb separator_text=\u00bb\/\u00bb separator_size=\u00bb14px\u00bb separator_color=\u00bb#000000&#8243; use_home_link_custom_text=\u00bbon\u00bb home_link_text=\u00bbInicio\u00bb use_home_link_icon=\u00bbon\u00bb home_link_icon=\u00bb&#x23;||divi||400&#8243; home_link_icon_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb global_text_settings_font_size=\u00bb12px\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#262944&#8243; link_font=\u00bbUbuntu|500|||||||\u00bb global_colors_info=\u00bb{}\u00bb text_text_color__hover_enabled=\u00bbon|desktop\u00bb text_text_color__hover=\u00bb#00b4dc\u00bb][\/dipl_breadcrumb][\/et_pb_column][et_pb_column type=\u00bb2_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_ajax_search search_placeholder=\u00bbBuscar por palabra clave\u00bb number_of_results=\u00bb-1&#8243; orderby=\u00bbpost_title\u00bb order=\u00bbASC\u00bb no_result_text=\u00bbNo encontramos resultados a tu b\u00fasqueda\u00bb include_post_types=\u00bbpage\u00bb url_new_window=\u00bbon\u00bb search_icon_color=\u00bb#41d78c\u00bb loader_size=\u00bb12px\u00bb loader_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb search_result_item_title_font=\u00bbWork Sans|700|||||||\u00bb search_result_item_excerpt_font=\u00bbUbuntu||||||||\u00bb search_result_item_excerpt_font_size=\u00bb12px\u00bb form_field_font=\u00bbUbuntu||||||||\u00bb form_field_font_size=\u00bb12px\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbright\u00bb border_radii_form_field=\u00bbon|6px|6px|6px|6px\u00bb border_width_all_form_field=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb][\/dipl_ajax_search][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb||6px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbWork Sans|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb19px\u00bb text_orientation=\u00bbcenter\u00bb text_orientation_tablet=\u00bbcenter\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h3><strong>Obligaciones contribuyentes del RST<\/strong><\/h3>\n<p>[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb37%\u00bb width_tablet=\u00bb60%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=\u00bboff|off|on\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb background_color=\u00bb#ccf0f8&#8243; custom_padding=\u00bb5px||0px||false|false\u00bb border_radii=\u00bbon|6px|6px|6px|6px\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbWork Sans|700|||||||\u00bb text_text_color=\u00bb#262944&#8243; background_color=\u00bb#ccf0f8&#8243; custom_margin=\u00bb||-2px|||\u00bb hover_enabled=\u00bb0&#8243; border_radii=\u00bbon|6px|6px|6px|6px\u00bb border_width_all=\u00bb11px\u00bb border_color_all=\u00bb#ccf0f8&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<p>Lea esta informaci\u00f3n en formato PDF para una mejor experiencia.<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=\u00bbhttps:\/\/www.dian.gov.co\/impuestos\/Regimen-Simple-de-Tributacion-RST\/Documents\/Obligaciones-RST.pdf\u00bb button_text=\u00bbDescargar PDF\u00bb button_alignment=\u00bbcenter\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb custom_button=\u00bbon\u00bb button_text_size=\u00bb13px\u00bb button_text_color=\u00bb#262944&#8243; button_bg_color=\u00bb#41d78c\u00bb button_border_width=\u00bb0px\u00bb button_border_radius=\u00bb6px\u00bb button_font=\u00bbWork Sans|700|||||||\u00bb button_use_icon=\u00bboff\u00bb position_origin_a=\u00bbtop_right\u00bb vertical_offset=\u00bb25px\u00bb horizontal_offset=\u00bb100px\u00bb custom_margin=\u00bb11px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb button_bg_color__hover_enabled=\u00bbon|desktop\u00bb button_bg_color__hover=\u00bb#00ac57&#8243; button_bg_enable_color__hover=\u00bbon\u00bb][\/et_pb_button][et_pb_button button_text=\u00bbDescargar PDF\u00bb button_alignment=\u00bbleft\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_button=\u00bbon\u00bb button_text_size=\u00bb13px\u00bb button_text_color=\u00bb#262944&#8243; button_bg_color=\u00bb#41d78c\u00bb button_border_width=\u00bb0px\u00bb button_border_radius=\u00bb6px\u00bb button_font=\u00bbWork Sans|700|||||||\u00bb button_use_icon=\u00bboff\u00bb positioning=\u00bbabsolute\u00bb position_origin_a=\u00bbtop_right\u00bb vertical_offset=\u00bb8px\u00bb horizontal_offset=\u00bb391px\u00bb global_colors_info=\u00bb{}\u00bb button_bg_color__hover_enabled=\u00bbon|desktop\u00bb button_bg_color__hover=\u00bb#00ac57&#8243; button_bg_enable_color__hover=\u00bbon\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=\u00bbon|off|off\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb||7px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbWork Sans|700|||||||\u00bb text_text_color=\u00bb#262944&#8243; background_color=\u00bb#ccf0f8&#8243; custom_margin=\u00bb|0px||||\u00bb custom_padding=\u00bb|333px||||\u00bb hover_enabled=\u00bb0&#8243; border_radii=\u00bbon|6px|6px|6px|6px\u00bb border_width_all=\u00bb11px\u00bb border_color_all=\u00bb#ccf0f8&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<h4><strong>Lea esta informaci\u00f3n en formato PDF <\/strong><strong>para una mejor experiencia.<\/strong><\/h4>\n<p>[\/et_pb_text][et_pb_button button_url=\u00bbhttps:\/\/www.dian.gov.co\/impuestos\/Regimen-Simple-de-Tributacion-RST\/Documents\/Obligaciones-RST.pdf\u00bb button_text=\u00bbDescargar PDF\u00bb button_alignment=\u00bbleft\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb custom_button=\u00bbon\u00bb button_text_size=\u00bb13px\u00bb button_text_color=\u00bb#262944&#8243; button_bg_color=\u00bb#41d78c\u00bb button_border_width=\u00bb0px\u00bb button_border_radius=\u00bb6px\u00bb button_font=\u00bbWork Sans|700|||||||\u00bb button_use_icon=\u00bboff\u00bb positioning=\u00bbabsolute\u00bb position_origin_a=\u00bbtop_right\u00bb vertical_offset=\u00bb11px\u00bb horizontal_offset=\u00bb351px\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb button_bg_color__hover_enabled=\u00bbon|desktop\u00bb button_bg_color__hover=\u00bb#00ac57&#8243; button_bg_enable_color__hover=\u00bbon\u00bb sticky_enabled=\u00bb0&#8243;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; specialty=\u00bbon\u00bb disabled_on=\u00bboff|off|off\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb5px||17px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_column type=\u00bb1_2&#8243; specialty_columns=\u00bb2&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_row_inner disabled_on=\u00bboff|off|off\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb10px||0px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column_inner saved_specialty_column_type=\u00bb1_2&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01&#8243; text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb hover_enabled=\u00bb0&#8243; locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<p><span style=\"color: #000000;\">Si se inscribi\u00f3 en el R\u00e9gimen Simple de Tributaci\u00f3n (RST), recuerde que tiene las siguientes obligaciones:<\/span><\/p>\n<p>[\/et_pb_text][dsm_icon_list _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||3px|||\u00bb hover_enabled=\u00bb0&#8243; locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][dsm_icon_list_child text=\u00bb\tLas personas naturales inscritas al R\u00e9gimen Simple de Tributaci\u00f3n \u2013 SIMPLE que no superen las 3.500 UVT de ingreso, deber\u00e1n presentar \u00fanicamente una declaraci\u00f3n anual consolidada y pago anual sin necesidad de realizar pagos anticipados a trav\u00e9s del recibo electr\u00f3nico SIMPLE.\u00bb use_icon=\u00bboff\u00bb image=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/wp-content\/uploads\/sites\/3\/2022\/07\/Grupo-6481.png\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb12px\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][\/dsm_icon_list_child][\/dsm_icon_list][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_font_size=\u00bb12px\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<p>Las personas jur\u00eddicas deben presentar y pagar en debida forma los anticipos bimestrales dependiendo de la fecha de inscripci\u00f3n en el RUT. Los anticipos para el a\u00f1o 2023 se presentan en las siguientes fechas<strong>:\u00a0<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_image src=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/wp-content\/uploads\/sites\/3\/2023\/01\/CT-2023-Obligaciones-anticipo-bimestral.jpg\u00bb title_text=\u00bbCT-2023-Obligaciones-anticipo-bimestral\u00bb show_in_lightbox=\u00bbon\u00bb align=\u00bbcenter\u00bb force_fullwidth=\u00bbon\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01&#8243; text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb hover_enabled=\u00bb0&#8243; locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<p><span style=\"color: #000000;\">Las personas naturales inscritas que no superen las 3.500 UVT de ingreso, deber\u00e1n presentar \u00fanicamente una declaraci\u00f3n anual consolidada.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Solo para aquellas personas que se inscriben al SIMPLE sin tener RUT previamente, aplica el siguiente cuadro de anticipos a presentar, seg\u00fan la fecha en que realizan la inscripci\u00f3n al RUT:<\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01&#8243; text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb hover_enabled=\u00bb0&#8243; locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 432px;\" border=\"1\">\n<tbody>\n<tr style=\"height: 48px;\">\n<td style=\"width: 50%; height: 48px;\"><span style=\"color: #000000;\"><strong>Si se inscribe en el Registro \u00danico Tributario entre:<\/strong><\/span><\/td>\n<td style=\"width: 50%; height: 48px;\"><span style=\"color: #000000;\"><strong>Anticipos que debe presentar respecto de 2023<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 50%; height: 56px;\"><span style=\"color: #000000;\">1 de enero y 28 de febrero de 2023<\/span><\/td>\n<td style=\"width: 50%; height: 56px;\"><span style=\"color: #000000;\">Total 6 anticipos: Bimestres 1 al 6.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 50%; height: 56px;\"><span style=\"color: #000000;\">1 de marzo y 30 de abril de 2023<\/span><\/td>\n<td style=\"width: 50%;\"><span style=\"color: #000000;\">Total 5 anticipos: Bimestres 2 al 6.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 50%; height: 56px;\"><span style=\"color: #000000;\">1 de mayo y 30 de junio de 2023<\/span><\/td>\n<td style=\"width: 50%;\"><span style=\"color: #000000;\">Total 4 anticipos: Bimestres 3 al 6.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 50%; height: 56px;\"><span style=\"color: #000000;\">1 de julio y 31 de agosto de 2023<\/span><\/td>\n<td style=\"width: 50%;\"><span style=\"color: #000000;\">Total 3 anticipos: Bimestres 4 al 6.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 50%; height: 80px;\"><span style=\"color: #000000;\">1 de septiembre y 31 de octubre de 2023<\/span><\/td>\n<td style=\"width: 50%;\"><span style=\"color: #000000;\">Total 2 anticipos: Bimestres 5 y 6.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 50%; height: 80px;\"><span style=\"color: #000000;\">1 de noviembre y 31 de diciembre de 2023<\/span><\/td>\n<td style=\"width: 50%;\"><span style=\"color: #000000;\">Total 1 anticipo: Bimestre 6.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01&#8243; text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb hover_enabled=\u00bb0&#8243; locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<p><span style=\"color: #000000;\">Ingresando al siguiente link podr\u00e1 encontrar\u00a0<strong>tutoriales para el diligenciamiento del Formulario 2593\u00a0<\/strong>para los anticipos bimestrales del:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">2021 y siguientes:\u00a0<a href=\"http:\/\/www.youtube.com\/watch?v=T_Q-MMc6ZOw\" style=\"color: #000000;\">www.youtube.com\/watch?v=T_Q-MMc6ZOw<\/a>\u00a0<\/span><\/li>\n<li><span style=\"color: #000000;\">2020:\u00a0<a href=\"https:\/\/www.youtube.com\/watch?v=N5odV5nODgo\" style=\"color: #000000;\">https:\/\/www.youtube.com\/watch?v=N5odV5nODgo<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>\u00a0<\/strong><strong>TENGA EN CUENTA:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Las personas naturales inscritas que no superen las 3.500 UVT de ingreso, deber\u00e1n presentar \u00fanicamente una declaraci\u00f3n anual consolidada.\u00a0<\/span><\/li>\n<li><span style=\"color: #000000;\">Los anticipos se deben presentar as\u00ed el ingreso respectivo sea cero pesos.<\/span><\/li>\n<li><span style=\"color: #000000;\">En el caso en el que en la liquidaci\u00f3n del recibo bimestral 2593, te genere saldo a pagar debes tener en cuenta lo siguiente:<\/span><\/li>\n<ul>\n<li><span style=\"color: #000000;\">Los pagos del RST no se pueden hacer por medio de recibos 490.<\/span><\/li>\n<li><span style=\"color: #000000;\">El recibo 490 debe pagarse el mismo d\u00eda de generaci\u00f3n. En caso contrario, debes generar uno nuevo el d\u00eda del pago.<\/span><\/li>\n<\/ul>\n<\/ul>\n<p>[\/et_pb_text][dsm_icon_list _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||3px|||\u00bb hover_enabled=\u00bb0&#8243; locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][dsm_icon_list_child text=\u00bbDebe contar con Facturaci\u00f3n Electr\u00f3nica dentro de los dos meses siguientes a su inscripci\u00f3n. Salvo que se usen documentos equivalentes, y mientras exista esta posibilidad, deben expedirse facturas electr\u00f3nicas.\u00bb use_icon=\u00bboff\u00bb image=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/wp-content\/uploads\/sites\/3\/2022\/07\/Grupo-6482.png\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb12px\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][\/dsm_icon_list_child][\/dsm_icon_list][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01&#8243; text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb hover_enabled=\u00bb0&#8243; locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<p><span style=\"color: #000000;\">Recuerde que la DIAN te puede proporcionar el mecanismo de forma gratuita, lo invitamos a visitar el siguiente enlace para m\u00e1s informaci\u00f3n:<\/span><\/p>\n<p><a href=\"https:\/\/www.dian.gov.co\/impuestos\/factura-electronica\/como-hacerlo\/Paginas\/ser-facturador-electronico.aspx\" target=\"_blank\" rel=\"noopener\">https:\/\/www.dian.gov.co\/impuestos\/factura-electronica\/como-hacerlo\/Paginas\/ser-facturador-electronico.aspx<\/a><\/p>\n<p>[\/et_pb_text][dsm_icon_list _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||3px|||\u00bb hover_enabled=\u00bb0&#8243; locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][dsm_icon_list_child text=\u00bbQuien opta por el RST, debe contar con el IFE que la DIAN suministra totalmente gratis. Para conocer c\u00f3mo generar su IFE, lo invitamos a consultar el siguiente video:\u00bb use_icon=\u00bboff\u00bb image=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/wp-content\/uploads\/sites\/3\/2022\/07\/Grupo-6483.png\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb12px\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][\/dsm_icon_list_child][\/dsm_icon_list][et_pb_text disabled_on=\u00bbon|on|on\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01&#8243; text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb-17px||23px||false|false\u00bb disabled=\u00bbon\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n<p><a href=\"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/genera-tu-ife\/\"><span style=\"text-decoration: underline;\"><span style=\"color: #00ccff; text-decoration: underline;\">C\u00f3mo generar la nueva Firma Electr\u00f3nica<\/span><\/span><\/a><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01&#8243; text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb custom_padding=\u00bb0px|||||\u00bb]<\/p>\n<p><iframe title=\"\u00bfC\u00f3mo generar tu Firma Electr\u00f3nica? - DIAN\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/IoLJzetIg80?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/p>\n<p>[\/et_pb_text][dsm_icon_list _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||3px|||\u00bb hover_enabled=\u00bb0&#8243; locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][dsm_icon_list_child text=\u00bbAdem\u00e1s, no olvide que para seguir gozando de los beneficios del RST, debe cumplir tambi\u00e9n con las siguientes obligaciones:\u00bb use_icon=\u00bboff\u00bb image=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/wp-content\/uploads\/sites\/3\/2022\/07\/Grupo-6667.png\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb12px\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][\/dsm_icon_list_child][\/dsm_icon_list][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01&#8243; text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb hover_enabled=\u00bb0&#8243; locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<ul>\n<li><span style=\"color: #000000;\">Presentar la declaraci\u00f3n de activos en el exterior correspondiente al a\u00f1o gravable 2023, si cumple los requisitos establecidos en el art\u00edculo 607 del Estatuto Tributario.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u00a0Efectuar el pago de los aportes al Sistema General de Pensiones antes de presentar el recibo electr\u00f3nico del RTS, para la procedencia del descuento de que trata el par\u00e1grafo 4 del art\u00edculo 903 del Estatuto Tributario.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Cumplir con los requisitos establecidos en el art\u00edculo 912 del Estatuto Tributario, en caso de aplicar el descuento tributario por ingresos recibidos a trav\u00e9s de tarjetas de cr\u00e9dito, d\u00e9bito y otros mecanismos de pago electr\u00f3nico.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Presentar la declaraci\u00f3n anual consolidada del RST y la del Impuesto Sobre las Ventas (IVA), en caso de ser responsables de este impuesto.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Solicitar las facturas o documento equivalente a sus proveedores de bienes y servicios, seg\u00fan las normas generales en materia tributaria, conforme a lo previsto en el inciso 3 del art\u00edculo 915 del Estatuto Tributario.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Presentar la declaraci\u00f3n anual consolidada del (IVA), como lo ordena el inciso 2 del art\u00edculo 915 del Estatuto Tributario, en caso de ser responsable de este impuesto.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Las dem\u00e1s obligaciones establecidas en el Estatuto Tributario y el\u00a0Decreto 1091 de 2020 reglamentario del RST.<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=\u00bb1_2&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb 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et_social_inline_custom\">\n\t\t\t\t<div class=\"et_social_networks et_social_4col et_social_simple et_social_circle et_social_left et_social_no_animation et_social_outer_dark\">\n\t\t\t\t\t\n\t\t\t\t\t<ul class=\"et_social_icons_container\"><li class=\"et_social_facebook\">\n\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/www.facebook.com\/sharer.php?u=https%3A%2F%2Fmicrositios.dian.gov.co%2Fregimen-simple-tributacion%2Fobligaciones-contribuyentes-del-rst%2F&#038;t=obligaciones%20contribuyentes%20del%20rst\" class=\"et_social_share\" rel=\"nofollow\" data-social_name=\"facebook\" data-post_id=\"252\" data-social_type=\"share\" data-location=\"inline\">\n\t\t\t\t\t\t\t\t\t\t<i class=\"et_social_icon et_social_icon_facebook\"><\/i><span class=\"et_social_overlay\"><\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/li><li class=\"et_social_twitter\">\n\t\t\t\t\t\t\t\t\t<a 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et_social_icon_linkedin\"><\/i><span class=\"et_social_overlay\"><\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/li><\/ul>\n\t\t\t\t<\/div>\n\t\t\t<\/div>[\/et_pb_code][\/et_pb_column][et_pb_column type=\u00bb1_2&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obligaciones contribuyentes del RST<div class=\"et_pb_module dipl_breadcrumb dipl_breadcrumb_0\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_module_inner\">\n\t\t\t\t\t<div class=\"dipl-breadcrumb-wrapper layout2\">\n\t\t\t\t<ol class=\"dipl-breadcrumb-inner\" vocab=\"https:\/\/schema.org\/\" typeof=\"BreadcrumbList\">\n\t\t\t\t\t<li property=\"itemListElement\" typeof=\"ListItem\" data-icon=\"&#x24;\">\n\t\t\t\t\t\t\t\t<a class=\"breadcrumb-item dipl-home-page\" href=\"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\" property=\"item\" typeof=\"WebPage\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t<span class=\"breadcrumb-page\" property=\"name\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"breadcrumb-home-icon et-pb-icon\">&#x23;<\/span>\n\t\t\t\t\t\t\t\t\t\tInicio\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<meta property=\"position\" content=\"1\" \/>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ol>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div><div class=\"et_pb_with_border et_pb_module dipl_ajax_search dipl_ajax_search_0\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_module_inner\">\n\t\t\t\t\t<div class=\"dipl_ajax_search_wrap\">\n\t\t\t\t<div class=\"dipl_ajax_search_field_wrap dipl_ajax_search_icon\">\n\t\t\t\t\t<input type=\"search\" placeholder=\"Buscar por palabra clave\" class=\"dipl_ajax_search_field\"\n\t\t\t\t\t\tdata-search-in=\"post_title,post_content,post_excerpt\" 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