Do you know your NIT number? It will soon be required not only for tax procedures but for eight other areas

He Tax identification number (NIT)must be recorded in the procedures of at least eight areas, of which seven are new, such as those referring to:

• Civil, commercial, labor-patron relations, financial, notarial transactions, administrative and judicial efforts.
• In addition, in the procedures before the SAT, in the invoices, tax documents, or any other document that is issued in accordance with the tax laws.

This new obligation is contemplated in the Article 19 of Decree 31-2024 of the Congress that creates the Law for the Integration of the Primary and Agricultural Productive Sector, and which reforms article 120 of the Tax Code (CT)., which becomes valid on April 9, 2025.

To comply with this provision, it is also established that the State and its centralized, decentralized, autonomous and semi -autonomous units, as well as private sector organizations and entities, are required to request and incorporate the NIT in their own records.

In addition, the SAT, must maintain coordination with the entities in charge of the registration of individual persons, as well as the registration of legal persons, and in coordination with these must establish the administrative procedures so that the assignment of the NIT and the extension of the record of registration before the records, to individual and legal persons as appropriate, It is carried out simultaneously to the delivery of the Personal Identification Document (DPI) and the Single Identification Code (CUI) or the perseverance by which the legal personality of the entity is recognized.

Possible effects

These provisions will be of general application, although they are contained in the decree that creates the three new regimes, the tax experts Óscar Chile Monroy, a tax and financial consultant of the MGI Chile Monroy and associates, and Erick Ralón Orellana, expert in constitutional and tax litigation, explain.

They also agree that it will allow the SAT Have better and more detailed profiles of taxpayers for the crossing of information.

They confirm that there is a very important change, with which it is obliged that the NIT must be used in all civil, commercial, employer, financial, notarial, administrative and judicial relations, apart from the tax procedures, issuance of invoices and others related.

“In any action that anyone has, it has to include their NIT number,” Ralón said in indicating that this new requirement “leads us to strengthen the profile of taxpayers, since for some years the SAT has invested in the management of artificial intelligence (AI) for the understanding of taxpayers’ operations, but until today it has some limitations.”

• For example, in the Property Registry, the properties of a person or taxpayer are identified by the number of farm, folio and book and not by the name of the owner, and it is difficult to understand what properties are of each person.
• With these new provisions, as of April all the operations carried out in the Property Registry will leave the NIT recorded, because the person has to act with their NIT number, he mentions as an example.
• In addition, the SAT can ask for information exchange from public records, they can put the NIT and will be able to see from this year what transactions a person or taxpayer has made with their NIT either personal or with that of the legal person he represents because he is acting in a representation.

Chile Monroy explains as an example the procedures, transactions or activities where NIT would be requested:

• Regarding civil relations, civil marriage, purchases-sales, leases, loans, services provision contracts, in which the obligation to record the NIT of the appearing parties can be mentioned.
• For financial transactions, the auditor mentions as an example the deposits or banking withdrawals, transfers, credit cards, loans, payroll payment, purchase and sale of foreign exchange, family remittances and others. In this case, the auditor considers that the banks will request that the NIT be recorded, or in the case of being a holder of a specific institution they can have it as part of the data collected by the institution of their holders.
• In the case of labor-patron relations, companies and employers must include NIT in employment contracts, in applications and other documentation that is related to workers. At the discretion of Chile Monroy, this must be added regardless of whether the worker is subject or not to the retention of Income Tax (ISR).

Greater controls

With these reforms to the Tax Code, Now he reveals more information from each taxpayer, and we will have to discuss whether it is acceptable, desirable or not, Ralón said.

With this, however, he said that an argument also arises about whether the tax administration should be there or not, different points of view may arise, but it is something that is happening and that reality must be known and be prepared for the technological changes that exist.

Chile Monroy adds that generalization is for all taxpayers and people, it says that the use of NIT in areas apart from the fiscal field is a control that benefits the inspection of the SAT.

As for the effect for the taxpayer, it does not consider it harmful in general, but With the control and monitoring of the NIT there will be more control and more options or ease of control in cases of carrying out affected operations, In other words, the SAT may track operations.

However, he considers that for the realization of procedures he does not benefit and It could even be a bit cumbersome because public or private entities will be requiring the NITand if the person does not have it at hand, it could be a problem to perform the corresponding management.

Nor is there a guarantee that or not a misuse of the NIT is used, but from the validity of the law in mention “it will be a requirement that will have to be recorded, as well as the DPI number is recorded.”

“Until now the NIT is an instrument for tax purposes, with the modifications its use will be forced in other areas and will become a key identifier in multiple scenarios, whose objective is to exercise greater and extensive inspection,” he added.

According to Decree 31-2024, the Executive Agency, Through the Ministry of Finance, the Law Regulations must preparewithin four months after the publication of the law in the Official Gazette.

The decree was published on December 9, 2024, and will enter into force on April 9, 2025.

* Erick Ralón Orellana, an expert in constitutional and tax litigation, presented at the Conference of Perspectives for 2025 of Camagro.