NATIONAL TAXPAYERS REGISTRY (REGISTRO NACIONAL DE CONTRIBUYENTES – RNC)

Board Regulatory Resolution No. 102500000017 of April 16, 2025 (RND 1025-17)


RND 1025-17 of the National Taxes Service (Servico de Impuestos Nacionales – SIN) establishes the regulatory framework for the National Taxpayers Registry – RNC (that replaces the Biometric Digital Registry – Padrón Nacional de Contribuyentes Biométrico Digital – PB-11), which will come into force on May 5, 2025.

Below, we highlight the most important aspects of this resolution:

Registration

  • All taxpayers registered in the PB-11 will be automatically migrated to the RNC.
  • The following are required to register in the RNC: individuals, undivided successions, sole proprietorships, and legal entities engaged in taxable economic activities within the national territory, with the exception of joint ventures.
  • Registration can be carried out via the online system SIAT or in person at the SIN service platforms.
  • The SIN will conduct an on-site verification and will subsequently approve, request amendments, or reject the registration.
  • In the event of rejection, registration can be requested again once the observations have been addressed.
  • The taxpayer can assign roles to third parties (employees, external personnel, associates, or trusted persons) to manage procedures and obligations through the online SIAT system.
  • The SIN may, ex officio, register individuals or entities found to be carrying out taxable economic activities who are not yet registered in the RNC.

Modifications in the RNC

  • Taxpayers can suspend the validity of their taxable economic activities in the RNC.
  • The SIN may, ex officio, suspend a taxpayer’s economic activities due to unreported inactivity.
  • Taxpayers can request reactivation of the suspended economic activities at any time.
  • The SIN will notify the taxpayer of any modifications via the Tax Mailbox and the email address registered in the RNC.

Cancellation of the Tax Identification Number (NIT) in the RNC

The SIN will proceed, ex officio, to the cancellation of the NIT in the following cases:

  • Natural Person or Sole Proprietorship: Upon confirmation of death and where no registration of an undivided succession has been requested.
  • Legal Entity: Upon notification of business closure due to liquidation or merger.