The main changes implemented by Resolution 1240 of September 28, 2022, are as follows:

• Due date to file the first UBO registry

Entities incorporated prior to May 31, 2023 (previously September 30, 2022) are required to report their UBO by July 31, 2023 (previously December 31, 2022). 

• Registration in the Structures Without Autonomous Legal Status Identification System.

Structures without autonomous legal status or similar structures incorporated prior to May 31, 2023 (previously September 30, 2022), which are not required to register in the RUT must register in the Identification System for Structures Without Autonomous Legal Capacity or similar, through the Tax Office website, by July 31, 2023 (previously December 31, 2022).