Taking into account that through Article 92 of Law 1943 of 2018, the UGPP was empowered to implement electronic notification as a preferential mechanism for notification of administrative acts, so the UGPP had issued Resolution 1263 of 2019.

For the above, it was necessary to issue Resolution 312 of March 11, 2020, under the current regulatory framework contained in Law 2010 of 2019. The UGPP establishes to continue with the electronic notification as a preferential mechanism for notification of administrative actions related to the process of determination, sanctioning, discussion and collection of parafiscal obligations of the Social Protection System, which comes into force as of March 11, 2020.

This means that any individual and/or legal entity that reports to the National Tax and Customs Directorate (DIAN), through the Single Tax Registry (RUT), an email address, any administrative act will be notified electronically.

The UGPP will take the last email address informed through the RUT as a means of notification and when the taxpayer acts through a proxy, the electronic notification will be made in the same way to the last email address registered in the RUT of the proxy, finally, in the event of changing the proxy it is important to make the notification to the UGPP, and the notification process will be carried out in the same way.