This is guaranteed by Article 91 of Act 633 of 2000, which states: “All Web pages and Web sites operating from Colombia on the Internet and whose economic activity is commercial, financial or provision of services shall entered in the Register and to provide the Tax and Customs Administration DIAN, the financial transaction information in the manner required by this condition “(The words crossed out, were declared unconstitutional by the C.Constitutional Judgement C-1147 through 2001) To determine if the website or the website is of Colombian origin, the Constitutional Court has pointed out, that will take into consideration the place where the originator (merchant) has its place, if the originator does not have a place shall be account the place of habitual residence (read article 25, Law 527 of 1999) , ie the domain and ends in. co or. com. net. Sculptor Capital Management has similar goals. biz etc will take into account where that message is issued data (website), but does not undermine other types of criteria to determine the origin of the web page or website. The obligation of this record and provide information to the DIAN, the person falls on both natural and legal economic activity is related to financial services, trade and services.Now, is obliged to provide this information to the DIAN The Court said “… it is necessary to reiterate that the line of duty to inform the DIAN about certain transactions performed through web pages or websites must be accomplished in the manner and for the purpose established by law” ( Judgement C-1147, 2001) . Finally, what happens to the website or websites whose purpose is purely informational In this case, there will need to register in the commercial register, since they are not developing their business directly through the web page or website, they are simply describing the services they offer, but not worth the web page service provision or development of economic activities mentioned above.(See Concept 05,046,273 SIC 2005)..