Law 6 of 1992
Official Gazette No. 40,490 of June 30, 1992
THE CONGRESS OF COLOMBIA,
By establishing rules are issued in tax matters, powers are granted to it issuing domestic public debt, an adjustment of national public sector pensions are available and other provisions. Summary
DECREES: TITLE I.
taxes and contributions.
CHAPTER I. INCOME TAX AND SUPPLEMENTARY.
ARTICLE 1o. TAXPAYERS entities. Article 22 of the Tax Code shall read as follows:
"Article 22. Entities that are not taxpayers are taxpayers not tax income and complementary Nation, departments, districts, indigenous territories, and municipalities. other local authorities, metropolitan areas, municipal associations, supervisory, special administrative units, public establishments, industrial and commercial enterprises of the State of departmental, district and municipal and other decentralized official establishments, provided they do not are indicated in the law as taxpayers.
taxpayer Nor will the collective ownership of the black communities that will be created under the legal development transitory Article 55 of the Constitution ".
. FUNDS CAPITAL INVESTMENT ABROAD. The Article 18-1 of the Tax Code shall read as follows:
"Article 18-1 Investment Funds foreign capital investment funds of foreign capital are not income tax payers and additional profits obtained in development.. activities that are themselves unless their income corresponding to financial returns or dividends not paid taxes at the head of the society that originated. in these cases, the tax will be generated at the rate of thirty percent (30%) , which will be retained by the company paying the dividend or yield at the time of payment or credit account.
Notwithstanding the foregoing, the transfer abroad of capital invested and yields, dividends and profits earned in the country for their activities cause no income tax and complementary.
unitholders of investment funds of foreign capital, not resident in the country are not taxpayers of income tax and complementary in terms of revenues same.
In all cases, the remuneration received by the company or entity to administer the funds to which this article refers, constitutes taxable income, which will be applied by the same company or entity, retention in the intended source for commissions "...
ARTICLE 3 DEDUCTION fOR dONATIONS Article 125 of the Tax Code shall read as follows:
" Article 125. Deduction for donations. Taxpayers of income tax they are required to submit declarations of income and complementary within the country, they are entitled to deduct from income the value of donations made during the year or taxable period, to:
1. The entities mentioned in Article 22 and
2. Associations, corporations and foundations, non-profit, whose purpose and activities in the development of health, education, culture, religion, sports, scientific and technological research or social development programs, provided when these are of general interest.
The value to be deducted for this concept, in no case shall exceed thirty percent (30%) of the taxpayer's net income, determined before subtracting the value of the donation. This limitation shall not apply in the case of donations made to mixed funds promotion of culture, sport and the arts that are created at the departmental, municipal and district levels, the Colombian Family Welfare Institute, ICBF, to fulfill their service programs the child and the family, or in the case of grants to higher education institutions, research centers and higher learning to fund research programs, technological, scientific innovations and social sciences productivity improvement, with the approval of these programs by the National Council of Science and Technology "
hereby added the Tax Code with the following items:.
" Article 125-1 Requirements for grant recipients. When the beneficiary of the donation entitling deduction, is one of those enshrined in the second paragraph of Article 125 entities, you must meet the following conditions:
1. He has been recognized as a legal entity nonprofit and be subject to official surveillance operation.
2. Having fulfilled the obligation to submit the statement of income and wealth or income, as appropriate, for the immediately preceding year donation.
3. Driving in deposits or investments in authorized financial institutions, income from donations. "
" Article 125-2. Modalities of donations. Donations eligible for deduction must be of the following ways:
1. When money is done, the payment should have been made by check, credit card or through a financial intermediary.
2. When goods are donated, it will be taken as the fiscal cost value prevailing at the date of the donation. "
" Article 125-3 Requirements to recognize the deduction. For appropriate recognition of the deduction for donations, a certification from the donee entity, signed by Auditor or Accountant, in stating the form and amount of the donation, as well as the fulfillment of these conditions is required previous articles.
ARTICLE 4. DEDUCTION FOR INVESTMENT IN RESEARCH SCIENCE AND TECHNOLOGY. The legal entities engaged directly or through universities approved by the ICFES or other bodies designated by the National Planning Department, investment in research and scientific and technological, are entitled to deduct the value of such investments have been made annually from your income in the respective tax year.
The value to be deducted for this concept in no case exceed 20% of net income determined by the taxpayer, before subtracting the value of the investment.
To be entitled to the provisions of this article, the investment project must obtain prior approval of the National Council of Science and Technology.
The 5th ITEM. TECHNICAL SERVICES, TECHNICAL ASSISTANCE, PERSONAL SERVICES AND ROYALTIES. Article 53 of the Tax Code shall read as follows:
"Article 53. Special treatment for technical services, technical assistance, personal services and royalties payments or credits to account for technical services and technical assistance provided by people. not resident or domiciled in Colombia, from the outside, are not subject to income tax or the complementary remittances.
in the case of payments or credits to account for technical services and technical assistance provided in the country by non-resident or not domiciled in Colombia, such payments or credits shall not be subject to the supplementary remittance tax. the same treatment will have the remuneration received natural persons speakers or specialists, non-resident foreigners in the country, dictating courses, seminars or workshops in the country.
in the case of royalties, shall not be subject to additional tax remittances, payments or credits that are made in the taxable year for this concept, up to three per percent (3%) of the total amount of sales or production of the enterprise in which they originate. "
ARTICLE 6o. COMPANY MERGER AND SPIN. The Tax hereby added the following items:
"Article 14.1 Tax effects of the merger of companies for tax purposes, in the case of the merger of companies, not be deemed to exist alienation between the merged companies |.. || the acquiring company or the new arising from the merger, liable for taxes, advances, deductions, penalties and interest and other tax liabilities of the merged or absorbed companies ".
"Article 14.2 Tax effects of the division of companies. For tax purposes, in the case of the split of a society, will not be deemed to exist alienation between the company being divided and the societies in which it is subdivided. || | the new companies cleavage product will be jointly and severally liable with the spun-off company, both taxes, advances, deductions, penalties and interest and other tax obligations, the latter, due to the time of the split, as the originating charge after as a result of collection processes, discussion, official determination of the tax or sanctions, for periods prior to the split. This is without prejudice to the joint liability of members of the old society the terms of Article 794 ".
ARTICLE 7. AUTHORITY TO ESTABLISH NEW DEDUCTIONS. The Tax hereby added the following article:
"Article 366-1. Power to establish withholding tax on income from abroad. Without prejudice to the withholding in the current provisions enshrined in the source, the Government may bring in retention rates no higher source than thirty percent (30%) of the respective payment or payment into account, in the case of constituent rental income or occasional, from abroad in foreign currency, regardless of the kind of beneficiary of the same gain.
in everything else the existing provisions on the subject PARAGRAPH 1.
PARAGRAPH 2.. There may be applied. the retention under this Article shall not apply to income from exports, except when it is detected that are fictitious. exempt from withholding tax and personal and real, national, regional or local individuals and entities of public international law having the status of agents and diplomats, consular and international organizations and agencies which are non-profit purposes levies. The State, through its relevant institutions, shall return the withholding tax, if any, within a period not exceeding ninety days of settlement requests submitted by their authorized representatives. PARAGRAPH 3.
. Not subject to withholding tax under this article the foreign exchange earned by sales in the border areas by traders established therein, provided they comply with the conditions stipulated in the Regulations.
Article 8. BETTING TAX AWARDS AND CONTESTS AND AWARDS horse racing O CANINE OWNERS HORSE RACING OR CANES. The Tax hereby added the following article.
"Article 306-1. Tax on betting and horse racing prizes or awards canines and horse owners or dogs racing competitions. The awards for concept of betting and competitions or canines, which are obtained by racing concept horses or dogs, at racetracks or dog tracks legally established, whose value does not exceed twenty minimum monthly wages, are not subject to tax capital gains or withholding at source, under articles 317 and 402 of the tax Code. || | When the prize is obtained by the owner of the horse or creditor can the prize as a reward for classification in a race, it will be taxed as income, at the rate taxpayer who perceives and may be affected by costs and deductions under the income tax. in this case, the Government shall determine the rate of withholding tax applied on the value of the payment or credit account.
article 9. LIEN tO tHE COMPETITIONS AND BETTING equestrian or canine. In exercise of the financial monopoly established by Article 336 of the Constitution, is hereby established a tax on competitions or canines and pari-mutuel wagering on horse or dog show of racing horses or dogs, one percent (1% ) on the total volume of gross income derived by way of respective game, as only right that these contests corresponds to the Empresa Colombiana de Resources for Health SA - Ecosalud SA, or the entity indicated by the Government to the effect .
Such proceeds will go exclusively to health services and distributed to the departments, district or county in the manner specified by the Government.
Taxes, fees and any charges introduced on competitions or horse or dog, different bets the national tax windfall may only be departmental, or municipal district where the activity is carried and not therewith may exceed the two percent (2%) of total gross income derived by way of respective game. In any case, such revenue will be allocated exclusively to health services. Effective Jurisprudence
Prizes and betting eventing or canine and pari-mutuel wagering on horse or dog show of racing horses or dogs, may only be taxed with the national tax and capital gains taxes under the preceding paragraph.
In the case of competitions or canines and pari-mutuel wagering on horse or dog show of horse racing or canes, the value to be distributed to the public may not be less than seventy-five percent ( 75%) of the total volume collected for the respective game.
PARÁGRAFO. Taxes set by municipalities on competitions or dog or horse betting, in no case be less than thirty percent (30%) of the maximum available tax departments, districts and municipalities stipulated by this Act.
ARTICLE 10. COSTS AND EXPENSES OF FREELANCE PROFESSIONALS AND BROKERS. Hereby added to Article 87 of the Tax Code with the following paragraph:.
"The above limitations shall not apply where the taxpayer facture all of its operations and its revenues have been subject to withholding tax when it should be appropriate in this case, costs and deductions that are legally due will be accepted.
SPECIAL CONTRIBUTIONS aND FORCED INVESTMENT.
ARTICLE 11. SPECIAL CONTRIBUTION tO CHARGE filers TAXPAYERS INCOME TAX. the Tax hereby added the following article:
"Article 248-1. Special contribution by taxpayers reporting income tax. Créase a special contribution for fiscal years 1993 to 1997 inclusive, by filers of income tax and complementary. This contribution is equivalent to twenty-five percent (25%) of net income tax determined by each such taxable year and settled in the respective income statement and complementary. PARAGRAPH 1.
. Shall be entitled to apply for a discount equal to fifty percent (50%) of the contribution in charge of the respective tax year, individuals, illiquid estates and assignments and modal donations, invest fifteen percent (15%) their taxable income obtained in the immediately preceding year in stocks and bonds of companies whose shares, in that year, have registered an index of high marketability, or make up the second market, in accordance with the provisions of the General Division of the Superintendency Securities; or semi-public companies or private economy that have the sole purpose of providing public services of water, sewer, toilet, gas and / or power generation; shares or bonds or long-term cooperative; or voluntary savings in pension funds or other forms of long-term contractual savings destined for pension coverage.
The marketability index referred to by this paragraph shall be calculated by the Securities taking into account the average amount traded per trading day, the degree of rotation of the shares, the frequency of trading and the number of operations performed on average per trading day for all shares traded on the stock exchange during the immediately preceding year.
In the case where the investment is made either a percentage less than fifteen percent (15%) of taxable income, the amount of the tax discount is Article 115 of the Statute decrease proportionally. "
Hereby added tax with the following paragraph:
"Temporary paragraph. The special contribution established in Article 248-1 may be treated as a deduction in determining the income tax corresponding to the year in which it is actually paid in full.
Hereby added to Article 807 of the Tax Code transitory paragraph with the following:.
"Parágrafo first transitional For the fiscal years 1993-1997, the advance referred to in this article, will be seventy-five percent (75%) and must be paid on income tax plus the special contribution for the respective year, which Article 248-1 ".
ARTICLE 12. SPECIAL CONTRIBUTION BY OPERATING OR EXPORT OF CRUDE OIL, GAS FREE, coal and ferronickel. From the first day of the month following the effective date of this Act and until December 1997 inclusive, believe a special monthly tax on the production or export of crude oil, free gas or produced with oil, coal and ferronickel in that period.
They are taxpayers of the special tax operators and exporters of products mentioned in the preceding paragraph.
The fiscal period of the special tax will be monthly.
PARÁGRAFO. The provisions of this article is without prejudice to the obligation to liquidate and pay consecrated in the previous article contribution. Effective Jurisprudence
ARTICLE 13. TAXABLE BASE AND SPECIAL TAX RATE BY OPERATING OR EXPORT CRUDE OIL, GAS FREE, coal and ferronickel. Effective Notes
ARTICLE 14. PAYMENT OF SPECIAL CONTRIBUTION BY OPERATING OR EXPORT OF CRUDE OIL, GAS FREE, coal and ferronickel. Effective Notes
ARTICLE 15. SPECIAL CONTRIBUTION FOR NEW EXPLORERS OF CRUDE OIL AND GAS FREE. The new scanners are required to pay a special contribution monthly production of crude oil and free gas or not produced in conjunction with oil during the first six years of production.
As regards the tax base, rate, timing, form and time to pay, update values for each year and control of the special contribution provided for in this article are applicable, as relevant as indicated in the articles 13, 14 and 18 of this Law. Jurisprudence Effective
ARTICLE 16. AUTHORITY TO ISSUE BONDS FOR SOCIAL DEVELOPMENT AND HOMELAND SECURITY (BDSI). Authorize the National Government to issue domestic public debt to an amount of two hundred and seventy billion pesos ($ 270.000.000.00) called "Bonds for Social Development and Internal Security (BDSI).
The proceeds of the issue Bond covered by this authorization will be used to finance general and investment expenditures of the nation, whose objective is national security, programs reintegration for Peace and other objects that fall within the economic policy of the country.
for the issue of the "BDSI" that this law authorizes only be required:
a Concept of the Board of the Bank of the Republic, on the characteristics of the issue and its financial conditions |.. || B. Decree authorizing the issuance and fix its financial characteristics and placement.
Effective Decisions ARTICLE 17. INVESTMENT iN BONDS DURING FORCED 1992. legal entities and natural persons that in 1991 they have obtained higher revenues to seven million pesos ($ 7,000,000) or gross at December 31 of the same year was worth any more than thirty million pesos ($ 30 million) should be performed during the second half of 1992, a forced investment in "Bonds for Social Development and Internal Security (BDSI)".
For the sole purpose of determining the amount of forced investment, required to effect it apply twenty-five percent (25%) income tax that should be determined in the statement of income and complementary who were required to submit during the
1992. Bonuses for Social Development and Internal Security (BDSI), be redeemed for its value paying taxes, deductions, penalties and advances in 1998.
the subscription of such Notes will be held in the manner and within the time limits indicated by the National Government. PARAGRAPH 1.
. They are not required to make the forced investment established in this article, employees and independent workers whose gross income in 1991, come at least eighty percent (80%) originated in an employment or legal relationship payments and regulatory or fees, commissions or services, respectively, which are not responsible for the sales tax and meet the following additional conditions:
1. The total of their gross income in 1991 shall have been equal to or below twenty one million pesos ($ 21 million) and
2. Its gross at December 31 of the same year heritage has not been more than thirty million pesos ($ 30 million). PARAGRAPH 2.
. If the authorization referred to in Article 16 be not sufficient to cover the forced investment established in this article, it may be fulfilled in Treasury Securities TES, they speak the 4th and the 6th articles of Law 51 of 1990, to be issued and placed in the same conditions as the "Bonds for Social Development and Internal Security (BDSI."
PARAGRAPH 3.. the Treasury Securities TES, will be without the joint guarantee of the Bank of the Republic their interests will be dealt with under the national budget, may be administered directly by the Nation and its issuance only require the conditions mentioned in the previous article. "
Effective Decisions ARTICLE 18. CONTROL STANDARDS. a special contributions and investment forced, established in this Chapter, will apply, as appropriate, the rules governing the determination processes, discussion, collection and penalties under the Tax Code and its control will be in charge of the Special Administrative Unit of National Revenue. Effective Jurisprudence
ARTICLE 19. GENERAL RATE SALES TAX. Article 468 of the Tax Code shall read as follows:
"Article 468. General rate sales tax rate The general sales tax is twelve percent (12%), with the exceptions referred to in this Title. . This rate of twelve percent (12%) also apply to services except those excluded by Article 476.
also shall apply the general rate of twelve percent (12%), property that treat items 466 and 474.
transiently, the rate to APPLIES will be fourteen percent (14%) from 1 January 1993 until 31 December 1997. || | Article 469 of the Tax Code shall read as follows:
"Article 469. Goods subject to differential rate of 35%. The assets included in this article are subject to differential rate of thirty-five percent (35%), when the sale is made by the person who produces, imports them or sold, or where they may be the result of the service referred to paragraph of Article 476. Heading
22.04. Wine of fresh grapes, including fortified wines; grape must other than that of departure other than domestic and those from ALADI member countries.
22.05. Vermouth and other wine of fresh grapes flavored with plants or other aromatic substances nationals and those from ALADI member countries.
22.06. Other fermented beverages (eg, cider, perry, mead).
22.08. undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol ,: spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for manufacture of beverages.
8711. Motorcycles (including mopeds) and cycles with an auxiliary motor (with or without sidecars) other than those referred to in Article 472.
8801. Air aircraft operating without propulsion machinery.
88.04. 00.00.11. Rotochutes.
89.03. Pleasure boats and sport.
PARÁGRAFO. In the case of air aircraft for private use rate is 45%. Effective Jurisprudence
Article 470 of the Tax Code shall read as follows:
"Article 470. Vehicles subject to the rates of 35% and 45% The automotive assets of 87.02, 87.03 and 87.04 of the Customs Tariff headings, are subject. the rate of thirty-five percent (35%) in import and sale by the importer, producer or marketer, or where they may be the result of the service is the paragraph of Article 476. excepted automotive listed in Article 472 which are subject to twenty percent (20%), cars ambulances, mobile and mortuary and Article 471, which are taxed at the general rate of twelve percent (12%) ||. | in transiently, the general rate referred to in the preceding paragraph shall be fourteen percent (14%) from 1 January 1993 until 31 December 1997.
Likewise, they are subject to the fee of thirty-five percent (35%), the chassis cabs of heading 87.04; the chassis with engine 87.06; the bodies (including cabs) of heading 87.07, as long as one and the other intended for motor vehicles subject to the rate of thirty-five percent (35%).
The automotive goods whose value in the declaration of release for consumption is equal to or greater than US $ $ 35,000, including customs duties, will be taxed in the import and sale of the importer, producer or marketer to rate of 45%. Effective Jurisprudence
In the case of automotive goods produced in the country and its ex-factory price is equal to or greater than the same amount indicated in the preceding paragraph, excluding sales tax, the tax rate on the sale by the producer or marketer is 45%. Effective Jurisprudence
Article 471 of the Tax Code shall read as follows:
"Article 471. Vehicles for transportation of people and goods subject to the general rate of 12% are subject to the general rate of twelve percent (12%. ) the following cars powered vehicles of any kind, for transport of persons: camperos taxis and car taxis, both for public service, trolleybuses, buses, vans and microbuses, tractor-trailers and other vehicles for the transport of goods gross vehicle weight (GVW) of 10,000 pounds or more American. chassis cabs of gross vehicle weight (GVW) of 10,000 American pounds or more are subject to the rate of twelve percent (12%).
In transiently, the general rate referred to in the preceding paragraph shall be fourteen percent (14%) from 1 January 1993 until 31 December 1997. The first paragraph and
the first paragraph of Article 472 of the Tax Code, shall read as follows:
the goods covered by this article are subject to differential rate of twenty percent (20%) when importing or when the sale is made by those who occurs, the matter or by the marketer, or where they may be the result of the service that the paragraph of Article 476.
PARÁGRAFO concerns. Motorcycles manufactured or assembled in the country with 185 cc engine until., Is taxed at the general rate of sales tax.
The literal c) of Article 472 of the Tax Code shall read as follows:
c). Motorcycles manufactured or assembled in the country with more than 185 engine cc motorcycle with sidecar and tariff position 8711.
Article 485 of the Tax Code shall read as follows:
deductible taxes are:
a). The sales tax charged to the responsible for the acquisition of movable goods and services, to the extent that results from applying the value of the transaction recorded in the respective invoices or equivalent documents, the rate of tax that shall be subject the corresponding operations; the amount exceeding this percentage will be higher cost or value of the respective expenditure.
B). The tax paid on the importation of movable tangible property. When the rate of the imported good is greater than the tax rate that shall be subject to the relevant transactions, the amount exceeding this percentage will be higher cost or value of the respective expenditure. PARAGRAPH 1.
. Developing the provisional article 43 of the constitution when the general rate of sales tax exceed twelve percent (12%) to three points of the increase will go exclusively to the Nation, or when the income tax plus contributions special to be established by the taxpayers of this tax filers, exceed the rates that govern until enactment of this law, up 2.5 points of the total rate will go exclusively to the Nation.
In any case, the total tax exclusively to the Nation may exceed the equivalent of the revenues generated by three points of the sales tax value. This right will remain in favor of the Nation, even in the case where the additional duties referred to in Article 12 and in this article, by way of special contribution by respondents taxpayers income tax and rate increase general sales tax, are removed. PARAGRAPH 2.
. In accordance with Article 359 of the Constitution of the revenues generated by the increase in the overall rate of sales tax referred to in this article shall be allocated in each of the years 1993, 1994 and 1995, at least thirty billion pesos ($ 30 billion) extra to finance the increase of pensions of the national public sector Article 116 of this Law refers to.
PARAGRAPH 3.. Social VAT. In order to communicate more progressive the VAT increase, the Central Government allocated during the years 1993 to 1997 inclusive, at least fifteen billion pesos ($ 15 billion) annually the largest collection of VAT to the following purposes: increasing state contributions to improve the scholarship that is given by the state to the community mothers of the Institute of Family Welfare; achieve coverage of risks due to illness, maternity, accident and occupational disease as a contribution to social security of Community workers solidarity mothers or community homes; encourage microenterprise; improve housing and housing loans for members of the boards of associations of community homes, also as community mothers; increase coverage of high school scholarships; finance complementary programs of agrarian reform and community action and support for consumer associations and leagues.
PARÁGRAFO 4o. Of the transfers made to the municipalities and districts may allocate funds for the payment of adjustments of pensions to their municipal or district retirees and may also allocate funds for the payment of public services of the sites where work Community Welfare Homes Family.
PARÁGRAFO 5O. This article is effective as of January 1993. Effective Jurisprudence
DISCOUNT SALES TAX FOR THE ACQUISITION OF FIXED ASSETS. The Tax hereby added the following items.
"Article 258-1. Discount sales tax paid on the acquisition of fixed assets. The legal persons and assimilated entitled to deduct from income tax charge, the sales tax paid on acquisition or nationalization of capital goods, computer equipment, and transportation companies further transportation equipment, in the statement of income and complementary for the year in which they have made your purchase or nationalization. If such goods are disposed of before have passed the respective lifetime, designated by regulation, from the date of acquisition or nationalization, the taxpayer must add the tax net of related income the taxable year of alienation, of the value of sales tax that any discounted proportional to the fraction of years or subtract the respective year expected life time, in this case, the fraction of the year will be taken as a full year. In any case, motor vehicles and campers will lead to the discount.
In the case of the acquisition of fixed assets subject to sales tax system through leasing (leasing), it is required that has been agreed an option of irrevocable acquisition in the Indenture, to the lessee is entitled to the discount considered in this article.
PARÁGRAFO. The sales tax paid for acquired or nationalized by new companies during the unproductive period fixed assets, may be treated as tax deductions in the tax return for the first year of productive period income. If the discount can not be handled entirely in that year, the remaining amount may be deducted in the next two years while supplies last.
The provisions of the preceding paragraph shall also apply to companies undergoing industrial restructuring, provided the aforementioned process obtains permission from the National Planning Department. The National Government specify the conditions and requirements for the implementation of the embodied in this article.
"Article 131-1. Base to calculate depreciation for corporations. For legal persons and assimilated the cost of a depreciable well not involve the sales tax paid in the acquisition or nationalization, when there is due to be treated as a discount on the income tax. "
PARÁGRAFO. The provisions of Articles 258-1 and 131-1 of the Tax Code, added by this article, apply to acquisitions or nationalizations from the effective date of this Act.
ARTICLE 21. ASSETS EXCLUDED. The Tax hereby added the following items:
"Article 424-2 Raw materials for the production of vaccines Raw materials for vaccine production shall be exempted from sales tax, which must be accredited for that condition. in the form as specified in the regulations.
"Article 424-3 agricultural machinery excluding tax. Assets included in the tariff headings listed below, will be excluded from sales tax, provided they are not produced in the country in accordance with the certification of such circumstance issued by the Ministry of Economic Development.
POSITION DESCRIPTION 84.32. Machinery and agricultural, horticultural or forestry, devices for preparation or soil for cultivation.
. Mowers, including cutter bars for mounting on a tractor.
84.33.30.00.00. Other haymaking machinery.
84.33.40.00.00. Press straw and fodder, including pick-up balers.
84.33.51.00.00. Combine harvesters.
84.33.52.00.00. Other machinery for threshing.
84.33.53.00.00. Machines for harvesting root crops.
18.104.22.168.00. Harvesters, even combined.
22.214.171.124.00. Other machinery for collection and trite.
126.96.36.199.00. Sorters eggs.
188.8.131.52.00. Sorters eggs or potatoes.
184.108.40.206.00. Sorters coffee.
220.127.116.11.10. Sorters grains.
18.104.22.168.20. Fruit sorters.
22.214.171.124.90. Other sorters of agricultural products.
126.96.36.199.00. Machines for cleaning agricultural products.
84.36. Other machinery, agriculture,
horticulture, forestry and keeping machinery, including germination plant fitted with mechanical or thermal equipment incubators and brooders excluding subheadings;
. Machines for cleaning, sorting or grading seed, grain or dried vegetables.
87.01.90.00.10. agricultural tractors.
PARÁGRAFO. Also they are excluded from sales tax irrigation equipment and different spraying the air aircraft.
"Article 424-4. Wire rod for drawing up barbed wire fences and twisted. The wire rod for the manufacture of barbed wire and twisted fencing will be excluded from sales tax, for which it should accredit such condition in the manner as indicated by the National Government.
"Article 424-5. school supplies, toiletries and household excluded from tax. As goods are excluded from sales tax, the following school supplies, toiletries and household:
1. single school uniform.
2. Pencils writing.
4. Soap for personal use.
5. Bar soap to wash.
7. Brooms, mops and brushes
10 candles. Diapers.
11. Haircuts for men and women
12. Matches (matches). "
" Article 424-6. Propane gas for domestic use. Propane gas for domestic use will be excluded from sales tax.
"Article 428-1. Imports of assets by institutions of higher education. The equipment and items imported higher education institutions, research centers and higher studies, duly recognized and are intended for scientific research projects or technological and approved by the National Planning Department shall enjoy exemption from sales tax
the literal b) of Article 426 of the tax Code shall read as follows:.
b) concrete, bricks. , zinc tiles, clay and asbestos cement, provided such goods are intended for housing construction.
PARÁGRAFO. transient. They are excluded from sales tax, provided they are intended for the production of plants power generation and the declaration of release for consumption or temporary import declaration is presented prior to 31 December 1992, imports and sales of the following goods under tariff positions indicated: diesel engines
unarmed (840890010) diesel engines armed (8408900090), alternators or generators (8501611000), (8501612000) and (8501613000). For the purposes of the exclusion provided for herein shall control requirements established by the National Government must be met. PARAGRAPH 2.
. The provisions of this Article shall take effect from the issuance of this law.
ARTICLE 22. QUALIFICATION OF GRANTS TAX EXEMPTION. Article 480 of the Tax Code shall read as follows:.
"Article 480. donated goods exempt from sales tax are excluded from sales tax, imports of goods and equipment for sport, health, research science and technology and education, donated in favor of official bodies or non-profit, by persons or entities or national entities, individuals or foreign governments, provided they obtain favorable rating of the Committee provided for in Article 362 ".
ARTICLE 23. IMPORT
awards in international competitions. The Tax hereby added the following article:
"Article 423-1. Importing prizes in international competitions. There shall be subject to sales tax, import of awards and distinctions obtained by Colombians in contests, awards, or international competitions of scientific, literary, journalistic , artistic and sports recognized by the respective National government entity to whom it may concern promote, within the country, scientific, literary, journalistic, artistic and sports and the favorable rating of the Ministry of Finance and Public Credit.
|| | ARTICLE 24. RESPONSIBLE fOR SALES tAX oN sERVICES hereby added the tax Code the following article:
"Article 437-1 Responsible tax on services.. They will be responsible for sales sobe who provide services, excluding tax:
a). Those who pay the tax services specifically excluded in the law, and
b. Who meet the conditions required for membership in the simplified scheme.
C. From the year in which the quality of responsibility is acquired, that quality will be preserved until the date on which the taxpayer requesting the cancellation of their registration in the National Register of Vendors for having fulfilled the conditions outlined in this article for two years consecutive.
PARÁGRAFO. The provisions of this articles and does not prejudice the fulfillment of the obligation of invoices and other various tax obligations to which it is up to those responsible for the sales tax. PARAGRAPH 2.
. For purposes of control of those responsible and providing taxable services are not traders, the Government may bring special forms that allow them to fulfill formal obligations under the law for those responsible for the sales tax. Effective Jurisprudence
ARTICLE 25. SERVICES PLEDGES AND EXCEPTED. The literal b) of article 420 of the Tax Code shall read as follows.
B). The provision of services in the country;
The literal c) of Article 437 of the Tax Code shall read as follows:
c). Those providing services.
Article 476 of the Tax Code shall read as follows: Excepted
tax the following services:
1. Medical, dental, hospital, clinical and laboratory to human health services.
2. The public transport, land, river and air of people in the country. Service national and international transport of sea, river, land or air cargo.
3. Leasing (leasing), management services of state funds, commissions stockbrokers, commissions trust companies, fees for intermediation in the placement of insurance, reinsurance and capitalization securities and interests generated by credit operations.
4. Power utilities, water and sewage, street cleaning, garbage collection and residential gas either piped or distributed in cylinders. In the case of local telephone service, they are excluded from tax the first 250 pulses billed monthly strata one and two.
5. Service real estate leasing.
6. Services primary, secondary and higher education provided by institutions approved by the Government.
7. The architectural and engineering related solely to housing even in 2300 (2,300) UPACS.
8. Advertising services, radio, press and television, including cable television and film exhibition service.
9. Social services workers clubs or sports.
10. The services provided by cleaning companies, surveillance and businesses of temporary employment services.
11. Commission for operations executed with credit and debit cards.
12. The storage service and customs brokerage, by way of negotiations advanced in imports.
13. Storage of agricultural products by bonded warehouses.
PARÁGRAFO. In cases of manufacturing jobs, manufacturing or construction of tangible property, carried out on behalf of others including those destined to become property by accession, with or without supply of raw materials, whether involving the obtaining of the final product or constitute a stage of manufacture, processing, construction and commissioning conditions of use, the applicable rate is corresponding to the good resulting from the service. Effective Jurisprudence
ARTICLE 26. LIABILITY AND DETERMINATION IN FINANCIAL SERVICES. Article 443-1 of the Tax Code shall read as follows:
"Article 443-1 Responsibility in financial services in the case of financial services are responsible, in terms of taxable services, banking establishments, financial corporations.. , corporations, savings and housing and commercial finance companies, commercial nature or cooperative, the bonded warehouses and other financial or financial services under the supervision of the Banking Superintendency, except mutual funds entities investment management companies of pension funds and retirement funds, and trust companies.
also responsible entities that usually develop similar to those of the entities mentioned in the preceding paragraph operations, whether or not under surveillance State.
Effective Decisions ARTICLE 27. DETERMINATION oF TAX ON FINANCIAL SERVICES. The Tax hereby added the following article:..
"Article 486-1 tax assessment in financial services In the case of exchange operations, the tax is determined by taking the difference between the rate of sale of foreign exchange to the date of the transaction and the average purchase rate of the corresponding entity on the same date, established as indicated by the Banking Superintendency, multiplied by the tax rate and the amount of foreign exchange sold during the day.
in other financial services, the tax is determined by applying the rate to the taxable base, integrated in each operation, the total value of commissions and other remuneration accruing responsible for services, regardless of their denomination. This does not apply to services covered by the third paragraph of Article 476, or the insurance service will be governed by the special provisions set out in this Statute.
PARÁGRAFO. Excepted from these taxes by banking operation to the embassies, official sites, Diplomatic Agents and Consular and International Organizations that are duly accredited to the national government.
The settlements for their foreign exchange earnings will be made based on official quotes of the day in all financial, state and private services in the country.
The Ministry of Foreign Affairs shall regulate the quotas corresponding to these international missions.
ARTICLE 28. FINANCIAL SERVICES IN discountable. Article 498 of the Tax Code shall read as follows:
"Article 498. Taxes on services discountable makers who provide the taxable services shall be entitled to apply for discountable taxes covered Article 485.
The rate to set. deductible taxes they are entitled to those responsible for providing the taxable services is limited by the rate of the service;. the excess, if any, will be as higher cost or value of the respective expenditure
ARTICLE 29. CONTROL tO SALES TAX oN tHE SALE of aircraft hereby added the Tax Code the following article.
"Article 420-1. Control the sales tax on disposal of aircraft. For purposes of controlling the sales tax, the Administrative Department of Civil Aviation, shall report, in the first fifteen days of the month following each quarter, to the Department of Supervision of the Special Administrative Unit of the National Taxes, disposals of air aircraft registered during the previous two months, identifying the full name or social reason and NIT of the contracting parties and the amount of the transaction and the identification of good object thereof. "
ARTICLE 30 . EFFECTS OF COMPANY MERGER AND SPIN hereby added the Tax Code the following article.
"Article 428-2. Tax effects of the merger and spin-off companies. The provisions of Articles 14-1 and 14-2 is equally valid in terms of sales tax.
ARTICLE 31. TAX BASE TAXABLE SALES IN GASOLINE. Article 466 of the Tax Code shall read as follows:
"Article 466. Taxable Base in selling gasoline engine The basis for liquidating the sales tax gasoline engine will be the final price to the public discounting the contribution to decentralization. .... the
STAMP tAX ARTICLE 32. WHO ARE TAXPAYERS Article 515 of the tax Code, excise tax on gasoline and other taxes
CHAPTER IV shall read as follows:
"Article 515. Who are taxpayers. Taxpayers are natural or legal persons, their public entities assimilated and not expressly exempted, involving as grantors, spinners, acceptors, issuers or underwriters in the documents.
|| .. | Also there is one taxpayer to whom it is issued, granting or extending the document
ARTICLE 33. WHO aRE RESPONSIBLE Article 516 of the Tax Code shall read as follows:
"Article 516. Who are responsible. They are responsible for all tax and penalties withholding agents, including those that even without the status of taxpayers, must meet these obligations by express provision of the law.
ARTICLE 34. OFFICIALS OFFICIALS RESPOND WITH HOLDERS IN SOLIDARITY. Article 517 of the Tax Code shall read as follows:.
"Article 517. The officials jointly and severally liable with withholding agents jointly and severally liable with the withholding agent authorizing government officials, issued, recorded or processed acts or instruments submitted tax, or those without that character, hold public office and intervene in the above facts
ARTICLE 35 RETENTION AGENTS Article 518 of the tax Code shall read as follows:..
"Article 518. Retention agents. They should respond as withholding agents to more than specified in the regulations:
1. Natural and assimilated people, they meet the conditions laid down in Article 519 of this Statute, and legal and assimilated people, rather than having the character of tax payers, involving as contracting, acceptors, issuers or underwriters in the documents.
2. By notaries public deeds.
3. Public entities at the national, departmental or municipal, whatever their legal nature.
4. Diplomats Colombian government agents, documents issued abroad.
ARTICLE 36. GENERAL RULE AND RATE Causation. Article 519 of the Tax Code shall read as follows:
"Article 519. General rule of causation tax rate and the national stamp tax, will cause the rate of one-half percent (0.5%) on public instruments and documents. private, including securities, which are granted or accepted in the country, or to be concluded outside the country but running on the national territory or create obligations therein, which bears the constitution, existence, modification or termination of obligations, like its extension or transfer, the amount of which exceeds ten million pesos ($ 10 million), (base value 1992 year) in which subscriber intervene as grantor, acceptor or a public entity, a person legal or assimilated, or a natural person who is a merchant in the previous year or hath grossed more than one hundred sixty-eight million eight hundred thousand pesos ($ 168.8 million) (1992 base year value) gross estate.
Case of documents that have been elevated to public deed, stamp duty will cause, as long as no case of the sale of real estate or ships, or constitution or cancellation of mortgages on them. In the case of formation of open mortgage, the tax on the respective documents must be paid.
Stamp duty in the case of the accepted offer commercial will also cause, although acceptance is made in a separate document.
When such documents are of undetermined amount, the tax rate shall be one hundred fifty thousand pesos ($ 150,000). This tax will be taken as final payment of tax. (Value base 1992 year).
PARÁGRAFO. Stamp duty generated documents and proceedings under this Book, will equal the value of deductions at source practiced properly. In the event of documents undetermined amount, when appropriate, in addition to the initial retention of the sum indicated in the last paragraph of this article, the stamp duty include the deductions are made once leave determining or determine their amount, if it is the case.
ARTICLE 37. PLEDGES ON PRIVATE DOCUMENTS REGARDLESS OF AMOUNT. Article 521 of the Tax Code shall read as follows:.
"Article 521. Private documents subject to stamp duty, whatever their amount The following documents are subject to stamp duty whatever its amount and pay the amounts in each
case a) checks payable in Colombia.. one peso ($ 1.00), (value base 1992 year) each.
B). Nominative and bearer bonds: the half percent (0.5%) on face value.
C). Certificates of deposit issued by the bonded warehouses: one hundred pesos ($ 100) (Value base 1992 year).
D). The guarantees granted by credit institutions, cause tax-half percent (0.5%), for once, on the value of the commission or premium received by the guarantor.
ARTICLE 38. RULES FOR DETERMINING AMOUNTS. Hereby added section 522 of the Tax Code with the following paragraph:
PARÁGRAFO. In the cases provided for in paragraph 3), when the Tax Administration determines that the amount payable was initially quantifiable, may, by resolution, set this value further by imposing a penalty equal to 160% of assessed value greater inaccuracy.
ARTICLE 39. ACTIONS AND DOCUMENTS AMOUNT WITHOUT IMPOSED. Article 523 of the Tax Code shall read as follows:
"Article 523. Proceedings and documents without amount taxed tax are also taxed.
1 ordinary passports issued in the country, five thousand pesos. ($ 5,000);.. revalidations two thousand pesos ($ 2,000) (Value base 1992 year)
2 the exploration of natural forests with agro-industrial purposes in wastelands, ten thousand pesos ($ 10,000) per hectare ; in the case of exploitation of fine woods, as classified by the Inderena, thirty thousand pesos ($ 30,000) per hectare, the extension of these concessions or authorizations, fifty percent (50%) of the amount initially paid (base value 1992 ).
3. the contribution of emerald zone, at the request of any interested party on the Minerals Company of Colombia, fifty thousand pesos ($ 50,000) (Value base 1992 year).
4. the licenses to carry firearms, twenty thousand pesos ($ 20,000); renewals, five thousand pesos ($ 5,000) (Value base 1992 year).
5. Licenses to trade in ammunition and explosives hundred fifty thousand pesos ($ 150,000); renewals hundred thousand pesos ($ 100,000) (Value base 1992 year).
6. Each recognition of legal personality twenty thousand pesos ($ 20,000); in the case of non-profit entities, ten thousand pesos ($ 10,000) (Value base 1992 year).
PARÁGRAFO. It is excluded from tax stated in paragraph two (2) of this Article, the medium and small farmer who perform exploitation of forests wastelands exclusively agricultural purposes in food crops, in a maximum of ten hectares, subject comply with existing legal obligations subsequent reforestation.
ARTICLE 40. EXEMPTION OF STAMP TAX. Numerals 6th, 7th, and 40 of Article 530 of the Tax Code shall read as follows:
6. Stocks and bonds issued by companies.
7. The assignment or endorsement of securities of stocks and bonds in the previous paragraph refers to.
40. Recognition of legal status to labor unions, cooperatives, community action; and non-professional sports clubs.
Hereby added to Article 530 of the Tax Code with the following paragraph:
51. Private documents through which the export of domestically produced goods is agreed.
ARTICLE 41. OBLIGATIONS OF RETAINING. The Tax hereby added the following items:
"Article 539-1 Obligations Agent Retention ring Agents Stamp Tax Withholding shall comply with the obligations enshrined in Title II of Book II of the Tax Code.. , except with respect to the issuance of certificates, which must be issued and delivered whenever the holder receives the tax payment in the official forms prescribed by the Special Administrative Unit of the National Taxes and the minimum information He noted in the following article.
"Article 539-2. Obligation to issue certificates. Withholding Agents must issue the taxpayer timbre for each accrual and payment of the tax, a certificate in the format prescribed by the Special Administrative Unit of National Tax Directorate, stating:
1. The description of the document or act subject to tax, indicating the date and amount.
2. The full name or business name and tax identification number of the persons or entities involved in the document or act.
3. The amount paid, including tax and penalties and interest, if applicable.
ARTICLE 42. DECLARATION AND PAYMENT. The Tax hereby added the following article:
Article 539-3. Obligation to testify. From January 1993 the withholding agents must declare stamp duty for each month the value of the tax during the period, in the manner and conditions for the effect the regulations.
PARÁGRAFO. transient. While relevant regulations are issued, the tax withholding agents must declare the value caused during the corresponding month in the declaration forms withholding tax in the corresponding line to other concepts.
ARTICLE 43. TAX PAYMENT REQUIREMENT TO HAVE A DOCUMENT AS EVIDENCE. Article 540 of the Tax Code shall read as follows:
"Article 540. No document should be taken as evidence while the stamp duty is not paid No document or action subject to stamp duty may be admitted by officials or held as. test while the tax is not paid, sanctions and interests in accordance with Article 535.
ARTICLE 44. LIST oF wITHHOLDING tAX STAMP. hereby added the tax Code the following article.
" Article 632-1. Retention ratio timbre. Notwithstanding the provisions of Article 539-3, taxpayers and withholding agents stamp duty, required to maintain accounting records shall record the accrual, collection, payment or provision of the tax in an account intended exclusively for it. Respective accounting vouchers must fully identify the act or taxed document. If they do not annex the corresponding support person was such vouchers must indicate the place where you are archiving support so that at any time be provided to verify the accuracy of the record.
Retention agents stamp duty other than those indicated in the preceding paragraph, shall prepare monthly and keep available to the tax authorities a detailed account of the proceedings and documents taxed on the values collected in respect relate tax, description and identification of the parties involved in its implementation, processing and underwriting.
The ratio mentioned in the preceding paragraph must be certified by a Public Accountant, in public institutions, by the person acting as paymaster and consulates, the ratio shall sign it the respective consul. Effective Jurisprudence
CHAPTER V. OTHER TAXES, CONTRIBUTIONS AND RIGHTS.