ACT 98 OF 1993
Official Journal No. 41.151 of December 23, 1993.
By means of which rules on democratization and promotion of the Colombian book are dictated
THE CONGRESS OF COLOMBIA,
ARTICLE 1o. This Law, in compliance and development of items 70 and 71 of the National Constitution, has the following objectives:
(a) Achieve the full democratization of the book and its wider use as a principal and irreplaceable means in the dissemination of culture, the transmission of knowledge, the promotion of social and scientific research, the preservation of the heritage of the Nation and the improvement of the quality of life of all Colombians;
b) Stimulating the intellectual production of Colombian writers and authors of both scientific and cultural works;
c) Stimulating the habit of reading Colombians;
d) Make Colombia a great publishing center, so that it can compete in the international market;
e) Increase substantially the exports of Colombian books;
f) Support the free circulation of the book in Colombia and America;
g) Promoting and supporting the production of books, teaching texts, and scientific and cultural journals, by encouraging their editing, production and marketing;
h) To train and stimulate staff involved in the creation, production and dissemination of books such as diagramers, illustrators, photocomposers, booksellers, librarians and others, thus contributing to the generation of jobs and development of the publishing industry;
i) Achieve the creation and development throughout the country of new libraries, libraries and exclusive sales places for books, brochures, magazines or serials of scientific or cultural character and
j) Offer writers and publishing companies the conditions that make it possible to achieve the objectives of this article.
k) 224 of Act 1753 of 2015. The new text is as follows: > Encourage and support the digitisation and production of books, by encouraging their editing and marketing, facilitating access to this technological tool in both urban and rural areas.
OF THE GENERAL MARCO
ARTICLE 2o. For the purposes of this Law, books, magazines, brochures, serials, or publications of a scientific or cultural character, the edited, produced and printed in the Republic of Colombia, national or foreign author, on paper basis or published in electro-magnetic media.
Horoscopes, fotonovelas, fashions, pornographic publications, strips are excepted from the previous definition. graphic comics or comics and gambling.
ARTICLE 3o. An editorial company is understood to be the legal entity responsible for the economic and legal purposes of the edition of books, magazines, brochures or serials of scientific or cultural character, being able to produce in own or third party workshops, in whole or in part.
ARTICLE 4. Declare as an industry for the purposes of the promotion credits and the like, the activity of editing books, magazines, brochures or serials of scientific or cultural character, such as was defined in the immediately preceding item.
ARTICLE 5o. The Ministry of National Education through the Colombian Institute of Culture-Colcultura-will be responsible for the implementation and monitoring of this Law with the advice of the National Book Council and the Colombian Chamber of the Book. To this end, the National Government will regulate the integration and functions of the National Book Council.
Likewise, for all intents and purposes, the Ministry of National Education through the Colombian Institute of Culture-Colcultura-will determine by means of general rules when books, magazines, brochures, collectables, or publications are of a scientific or cultural nature.
SUPPLY OF RAW MATERIALS AND PRODUCTION
ARTICLE 6o. The Colombian Institute of Technical Standards Icontec, at the request of the Ministry of Economic Development * and in consultation with the paper manufacturers and other inputs in the sectors of the Publishing industry and graphic industry, it will develop, review and adapt the Colombian technical standards in the field of paper making and other inputs for the production of books, magazines, brochures or collectables scientific or cultural, which will be mandatory. It will also develop the Colombian technical standards related to the quality of the finished product.
ARTICLE 7o. The importation of papers intended for the editing and manufacture in the country, of books, magazines, brochures or serials of scientific or cultural character, shall be free and exempt from all kinds of customs duties, tariff duties, fees, contributions or customs restrictions of any kind. The respective authority may require the display of serial books, magazines, brochures or collectables which have been produced with the imported inputs covered by this Law.
PARAGRAFO. The importation of originals, photographs, engravings, illustrations, cartons, plates and lithographic inks, processed films when they are part of an international contract for books intended for editing and manufacturing in the country of books, magazines and brochures or serials of scientific or cultural character, shall be subject to the common minimum tariff.
In case this disappears the same exemption applied to the same exemption applied to the paper. In no case will be able to set tariff-to-tariff levies on previous raw materials.
ARTICLE 8o. The publishing companies whose economic activity is declared as an industry in article 4or. of this Law, may have access according to the regulations to the lines of credit of the Institute of Industrial Development (I.F. I), either through the direct credits or the discount mechanism for the small and medium industry.
PARAGRAFO. To stimulate the editorial activity, the National Guaranty Fund may give access in accordance with the regulations to its system of guarantees to the companies in question the previous paragraph.
ARTICLE 9o. In order to provide the publishing industry and the institutions belonging to the book sector to provide services to the community, such as libraries and libraries, of suitable personnel with training at the technological level, the National Government, through the Ministries of Economic Development and Labor * or its affiliated and related entities, with the advice of the Colombian Chamber of the Book and Colcultura, will create a Center National Training for this staff or will participate in the creation of regional centres of training according to convenience, need and opportunity.
The functions of these centres will consist of technological training in the different phases of the editing, promotion and distribution of books, magazines, brochures or serials, and in the organisation of libraries and other services. related to the book.
The Ministry of National Education through the Colombian Institute for the Promotion of Higher Education-ICESFES-will stimulate the creation of post-degrees and/or professional specialization in the field of editing.
ARTICLE 10. The Ministry of Economic Development, in coordination with the Colombian Institute of Coding and Commercial Automation (IAC), will promote the implementation, in a term not exceeding one (1) year, From the validity of this Law, from the generalized use of the Code of Barracks for the books.
ARTICLE 11. Every edited and printed book in the country must be registered with the Standard Number of International Book Identification (ISBN) awarded by the Colombian Chamber of the Book without which the publisher does not may invoke the benefits of this Law. And if it has received the benefit of those consecrated in this Law, it will be reintegrated into the Fund of Culture or the one that is determined or to the General Treasury of the Republic.
Every serial publication must be registered with the International Standard Number for Seriated Publications (ISSN) granted by CIDES, a dependency of the ICFES.
MARKETING AND PROMOTION
ARTICLE 12. The books, magazines, brochures or collections of scientific or cultural character edited and printed in Colombia, will enjoy a special rate of the National Postal Administration that in Any case shall not exceed 40% (40%) of the case applied to the forms. The National Government will take the decisions as appropriate, so that the books sent through the Postal Administration have an international postal tariff of a preferential nature, equivalent to that applied to the surface mail.
ARTICLE 13. The National Government, the Ministry of National Education, the departmental governments, and the municipal and municipal governments, will promote the periodic celebration of trade fairs throughout the country. book. In turn, the Ministry of Foreign Trade *, the Bank of Foreign Trade and Proexport, will promote the participation of the Colombian book in international fairs.
ARTICLE 14. Declare the International Book Fair of Santafe in Bogotá, D.C., as a cultural event of national interest and character.
The National Government through the Ministry of National Education, the Colombian Institute of Culture-Colcultura-, the Ministry of Foreign Trade * and other public entities directly or indirectly linked to cultural development In accordance with the law, the country's scientist and scientist will lend their support and collaboration to the Colombian Chamber of the Book for the realization of the event.
The National Government will also be able to declare as equal character and interest other book fairs that will be organized in the territorial entities on a regular, technical basis and show national reception. For this purpose the Ministry of National Education through the Colombian Institute of Culture-Colcultura-will regulate the form, requirements and procedures for the declaration, and, in such case, the fair so declared will enjoy the prerogatives that grant in this article.
ARTICLE 15. The National Government will provide for the acquisition through Colcultura, of a quantity of copies for each title, not less than 50% of the number of public libraries registered in Colcultura, from the first edition of each book of a scientific or cultural character, edited and printed in the country.
These books will be used exclusively for the provision of public libraries of the national, departmental, district and municipal order and the exchange of the National Library. Colcultura will determine the scientific and cultural value of the works that it acquires according to this article. For such purchases, the Colombian Institute of Culture, Colcultura, should receive a discount equivalent to the one the publisher grants to the bookseller.
PARAGRAFO 1o. In the case of short-print or high-commercial-value editions, the quantity of copies covered by this article may not be less than 10% of the public libraries. For this purpose, it is considered short-print editions of the lower than 3,000 copies and of high commercial value, which will exceed 20% of the monthly minimum wage in the country.
PARAGRAFO 2o. For Colcultura to consider the acquisition of the works in this article, the publisher must comply with the provisions that require the legal deposit and the ISBN register.
ARTICLE 16. The creation, operation and maintenance of public libraries must be part of the community's urban team.
The departmental and municipal governments and municipal governments will take the case to ensure that all territorial entities have the necessary public libraries to meet the needs of education, science, culture, recreation and use of the free time of its inhabitants in the urban and rural areas.
The National Government, in accordance with the number 2 of Article number 359 of the National Constitution, will include all the years in its revenue and appropriations budget. necessary to create, improve, provide, support as many public, university and school libraries as possible.
ARTICLE 17. Public libraries of the national, departmental, county and municipal order will pay attention to the public, in addition to their ordinary days from Monday to Friday during Saturdays, Sundays and public holidays. on a schedule not less than four (4) hours daily on the day corresponding to the needs of the community to which you serve.
ARTICLE 18. The National Government must maintain mechanisms that permit the free re-import and re-export of books, magazines, brochures or serials of scientific and cultural character. All in accordance with international conditions for the negotiation of books, in which it is commonly used to agree on partial return rights to the country of origin or to the country indicated by the original supplier. Subject to currency, tax, and customs rules.
ARTICLE 19. The export of books, magazines, brochures or collectables of a scientific or cultural character edited and printed in Colombia, will be exempt from all taxes and will only require the presentation to the postal or customs officials of the respective registry or export permit issued by the relevant entity.
ARTICLE 20. The import, from books, magazines, brochures, or collections of scientific or cultural character that are included in the position 49.01 of the tariff and the journals included in the position 49.02 of the same tariff shall be exempt from any tariff, excise duty or taxation, tariff for-tariff, pre-deposit, censorship or qualification.
TAX AND TAX ASPECTS
ARTICLE 21. The publishing companies incorporated in Colombia as legal persons, whose economic activity and social object is exclusively edition of books, magazines, brochures or collectibles " scientific or cultural serials, will enjoy the total exemption of income tax and complementary, for twenty (20) years counted from the validity of this Law, when the edition and printing takes place in Colombia. This exemption will benefit the publishing company even if it also deals with the distribution and sale of the same.
ARTICLE 22. The dividends and shares received by the shareholders, shareholders or associates of the publishing companies defined in Article 3or of this Law, constitute income or occasional gain, in the same terms as stated in Articles 48 and 49 of the Tax Statute.
For the purposes of the foregoing paragraph, such dividends and shares must correspond to profits that have been declared in the head of the company.
If the profits had been obtained prior to January 1, 1993, in order for the dividends and shares to be a non-income and occasional income income, they must be included as profits retained in the declaration. For the taxable year 1992, the company must have been presented within the terms laid down in the rules in force for this purpose.
To determine the dividends and untaxed holdings when it comes to profits obtained from January 1, 1986, the procedure set forth in the numerals 1 to 4 of the article 49 of the Tax Statute. Since these companies are exempt from income tax, this procedure will calculate the theoretical tax that would have corresponded to them not having such quality.
ARTICLE 23. The books, magazines, brochures or collections of scientific or cultural character and the journals or periodicals, whatever their origin, will continue to be exempt from the tax on sales.
ARTICLE 24. The National Government will promote because the country is part of the international agreements or agreements, aimed at avoiding double taxation in the payment of royalties for copyright, corresponding to the scientific or cultural works described in this Law.
ARTICLE 25. All the procurement and payment procedures corresponding to the acquisition on the outside of editing rights should be streamlined to the maximum, in order to enable the Colombian publishers to to compete on a level playing field against foreign publishers on the international market.
For the purpose of payment of royalty advances and copyright settlements to holders of these rights abroad, the Ministry of Foreign Trade * in accordance with Article 4 (o). Number 10 and 17 of Decree No 2350 of 17 October 1991, will maintain a sufficiently agile procedure in order to be able to cancel advances and settlements in the quickest and most timely manner possible.
ARTICLE 26. Any establishment that makes available to any user apparatus for the reproduction of the works of which it treats this Law or which makes copies that are the object of collective use and/or profit, must obtain prior authorization from the holders of the rights corresponding to such works, either directly or through a license granted by the collective management entity designated for this purpose by the Colombian Chamber of Book.
ARTICLE 27. The authors of scientific or cultural literary works together with the publishers of the same, shall have the right to participate in a compensatory remuneration for the reproduction of such works under the previous article.
ARTICLE 28. They will be exempt from the payment of income and supplementary taxes, the income that the authors and translators of both Colombians and foreign residents receive by concept of copyright. in Colombia, by books of a scientific or cultural character edited and printed in Colombia, for each title and for each year.
51 of Law 1111 of 2006. The text with the new term is as follows: > Also exempt from income tax and complementary the copyright and translation of national and foreign authors resident abroad, coming from the first edition and first print run, edited and printed in Colombia. For subsequent editions or runs of the same book, a value equivalent to 1,200 UVTwill be exempt from the payment of income and supplementary taxes; the exemption of such taxes will be for each title and for each year and in both cases. the tax on the corresponding consignment must be paid.
ARTICLE 29. The National Government will encourage the channelling of resources to grant credits, in favorable and long-term conditions to natural or legal persons who invest in the expansion or opening of new libraries or branches of the already established.
In order to be entitled to the benefits set out in this article, the bookshops and branches, as the case may be, should be devoted exclusively to the sale of books, brochures, collectible or serials of a scientific or cultural character, according to qualification issued by the Colombian Institute of Culture-Colcultura-, which may be national or imported.
ARTICLE 30. 51 of Law 1111 of 2006. The text with the new term is as follows: > The entirely new investment, carried out by natural or legal persons in order or opening of new libraries or branches of the already established, will be deductible from the gross income of the investor for the purposes of calculating income tax and supplementary up to a value equivalent to 10,000 UVT.
This deduction may not exceed one hundred percent (100%) of the income tax and complementary to the taxpayer in the respective taxable year in which the investment was made.
This benefit will be enjoyed for the duration of this Law, when the bookshops that receive the investment are dedicated exclusively to the sale of books, magazines, brochures or serials of scientific or cultural character.
ARTICLE 31. Recognizes the Foundation for the Promotion of Reading-Fundalectura-as an entity that promotes reading in the country and consequently as an advisory body of the Government for the formulation of plans and read-promotion programs.
ARTICLE 32. Recognize the Colombian Association of Librarians and Documentalists -ASCOLBI-as a representative of the professional association of librarians in the country and consequently, as a body Government advisor for the formulation of plans and programs leading to the development of libraries and information centers.
ARTICLE 33. The contracts for the printing and printing of the printed media held by the Nation, the territorial entities, the public establishments, the industrial companies, and The State and the mixed-economy companies in which the State owns more than 90 percent of its share capital, must be carried out with publishing companies and printers established legally in Colombia. Only those contracts where the Government is previously committed to international bodies shall be exempted from the invitation to tender for their purchase also of an international nature or contracts concluded with companies from countries with which they are have made reciprocal preferential treatment arrangements. Also excluded are those contracts whose implementation is technically impossible to carry out in the country.
ARTICLE 34. The mayors of the capital districts, special and other municipalities of the country, will promote in the respective councils the issue of agreements through which the publishers distributors or booksellers, be exempt from at least seventy percent (70%) of the taxes of industry and commerce when they are exclusively dedicated to the editing, distribution or sale of books, magazines, brochures or collectibles of character scientific or cultural.
PARAGRAFO 1o. For the purposes of this Act, it is understood by distributor, the natural or legal person exclusively dedicated to wholesale marketing of books, magazines, brochures or serials of scientific or cultural character.
PARAGRAFO 2o. For the purposes of this Law, it is understood by bookseller, the natural or legal person who is exclusively engaged in the sale of books, magazines, brochures or serials of scientific or cultural character, in legally enabled and freely accessible business establishments to the consumer public.
ARTICLE 35. With regard to the print and publications of the Congress of Colombia, it will continue to edit works that are related to the legislative development and that also serve to reliefs the benefits of the regions and the history of the country.
Departmental Assemblies and Municipal Councils will do the same and collect the works of local authors to publish and disseminate them.
ARTICLE 36. This Law governs from the date of its enactment and repeals the provisions that are contrary to it.
The President of the Honorable Senate of the Republic,
JOSE RAMON ELIAS NADER.
The Secretary General of the Honorable Senate of the Republic,
PEDRO PUMAREJO VEGA.
The President of the Honorable House of Representatives,
JOSE JATTIN SAFAR.
The Secretary General of the Honorable House of Representatives,
DIEGO VIVAS TAFUR.
Publish and execute
Dada en Santafe de Bogota, D. C, at twenty-two (22) days
of the month of December of a thousand nine hundred and ninety-three (1993)
CESAR GAVIRIA TRUJILLO
The Minister of Finance and Public Credit,
RUDOLF HOMMES RODRIGUEZ.
The Minister of Economic Development,
LUIS ALBERTO MORENO MEJIA.
The Minister of National Education,
VILLAMIZAR ' S MARUJA PACHON.
Provisions analyzed by the Legal Advance Casa Editorial Ltda. ©
"Laws since 1992-Expressed Effective and Constitutionality Sentences"
ISSN [1657-6241 (Online)]
Last Updated: September 23, 2016
The validity notes, concordances, editor's notes, form of presentation and disposition of the
compilation is protected by copyright rules. In relation to these values
In addition, it is prohibited by the current regulations to be used in publications
similar and for commercial purposes, including-but not only-copying, adaptation, transformation,
reproduction, use and mass disclosure, as well as any other use expressly prohibited by
the rules on copyright, which is contrary to the rules on promotion of the
competence or requiring express and written permission from the authors and/or holders of
the copyright. In case of doubt or request for authorization, you can contact the
617-0729 in Bogota, extension 101. The entry to the page assumes acceptance of the rules
The use of the information contained here.