LAW 98 OF 1993
Official Gazette No. 41151 of December 23, 1993.
By establishing rules on democratization and promotion of the Colombian Book
Summary Notes are issued effective
THE CONGRESS OF COLOMBIA,
DECREES: CHAPTER I.
OBJECTIVES ARTICLE 1o. This Law, in compliance and development of numbers Articles 70 and 71 of the Constitution, has the following objectives:
a) Achieving the full democratization of the book and its wider use as the primary means and irreplaceable in disseminating culture, knowledge transfer, promotion of social and scientific research, conservation of the heritage of the nation and improving the quality of life of all Colombians;
B) stimulate the intellectual production of Colombian writers and authors both scientific and cultural works;
C) To encourage the habit of reading Colombians;
D) Convert to Colombia in a large publishing center, so that can compete in the international market;
E) substantially increase exports of Colombian books;
F) Support the free circulation of books in Colombia and Latin;
G) Encourage and support the production of books, teaching texts, and scientific and cultural magazines, by encouraging editing, production and marketing;
H) To enable and encourage staff involved in the creation, production and distribution of books such as layout artists, illustrators, fotocompositores, booksellers, librarians and others, thus contributing to job creation and the development of the publishing industry ;
I) Ensuring the creation and development of new nationwide bookstores, libraries and stands for unique selling books, brochures, magazines or collections of scientific or cultural nature and
j) Provide writers and publishing companies the conditions that make possible the achievement of the objectives referred to in this article.
K) Encourage and support digitization and book production, by encouraging its publishing and marketing, facilitating access to this technological tool both in urban and rural areas. Effective Notes
GENERAL FRAMEWORK Article 2.
. For the purposes of this Act are considered books, magazines, brochures, collectible series, or publications of scientific or cultural character, edited, produced and printed in the Republic of Colombia, national or foreign author, based paper or published in electro-magnetic means.
Excepted from the above definition horoscopes, graphic novels, fashions, pornographic publications, comics or graphic cartoons and gambling. Effective Jurisprudence
ARTICLE 3. Publishing company means the collectibles economic entity legally responsible and publishing books, magazines, pamphlets or serial scientific or cultural character, being able to produce in themselves or others, wholly or partially workshops. Effective Jurisprudence
ARTICLE 4. Is declared as an industry for the purposes of development credits and the like, the activity of publishing books, magazines, brochures or collections of scientific or cultural nature, as was defined in the immediately preceding article.
The 5th ITEM. The Ministry of Education through the Colombian Institute of Culture -Colcultura-, will be responsible for the implementation and monitoring of this Act with advice from the National Book Council and the Colombian Book Chamber. To this end the National Government shall regulate regarding the integration and functions of the National Book Council.
Likewise, for all purposes, the Ministry of Education through the Colombian Institute of Culture -Colcultura-, determined by general rules when books, magazines, brochures, collectible series or publications are scientific or cultural. Effective Notes
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 manufacturers of paper and other supplies in the areas of publishing and printing industry, will develop, reviewed and adapted the Colombian technical standards papermaking and other inputs for the production of books, magazines, brochures or collections of scientific or cultural character, which will be mandatory. Also, prepare the Colombian technical standards related to the quality of the finished product. Effective Notes
ARTICLE 7. The importation of papers intended for editing and production in the country, books, magazines, brochures or collections of scientific or cultural nature, will be free and exempt from all customs duties, para-tariff, fees, taxes or customs restrictions of any nature. The respective authority may require the submission of books, magazines, booklets or collections that have been produced with imported inputs in this Law.
PARÁGRAFO. The importation of original, photographs, engravings, illustrations, cartons, plates and lithographic inks, films processed when they are part of an international agreement to books for publishing and manufacturing in the country of books, magazines and booklets or collections of scientific and cultural, are subject to the lowest common tariff.
If it disappears will apply to commodities listed above the same exemption applied to the paper. In no case may set-tariff charges for the above raw materials.
Article 8. Publishing companies whose economic activity is declared as an industry in article 4. of this Law may be accessed in accordance with regulations to credit lines Industrial Development Institute (IFI), either through direct or rediscount mechanism for small and medium industry credits.
PARÁGRAFO. To stimulate the publishing activity, the National Guarantee Fund may provide access in accordance with regulations to its system of guarantees to companies in the preceding paragraph.
Article 9. In order to provide the publishing industry and institutions belonging to the book sector to provide community services such as libraries and libraries of qualified personnel trained in technology, the National Government, through the * Ministries Economic development and Labour * or its affiliated entities and linked with the advice of the Colombian Chamber of Books and Colcultura, create a National training Center for this staff or participate in the creation of regional training centers for the convenience, necessity and opportunity.
The functions of these centers, will include technology training at the various stages of editing, promotion and distribution of books, magazines, booklets or collections, and the organization of libraries and other services related to the book.
The Ministry of Education through the Colombian Institute for the Promotion of Higher Education -ICFES- encourage the creation of graduate and / or professional expertise in the field of publishing. Effective Notes
ARTICLE 10. The Ministry of Economic Development, in coordination with the Colombian Institute of Coding and Commercial Automation (IAC), will promote the implementation, within a period not exceeding one (1) year from the effective date of this Act, the widespread use of barcode for books. Effective Notes
ARTICLE 11. Every book published and printed in the country should take registered the International Standard Identification Number Book (ISBN) awarded by the Colombian Book Chamber without which the editor may not invoke the benefits of this Act. And if it has received the benefit of this Act enshrined in the refund to the Culture Fund or to be determined or the General Treasury of the Republic.
All registered serial should lead the International Standard Serial Number (ISSN) granted by the CIDES, dependence ICFES. Effective Notes
MARKETING AND PROMOTION
books, magazines, booklets or collections of scientific or cultural character edited and printed in Colombia, will enjoy a special rate of the National Postal Administration which in any case shall not exceed forty percent (40% ) of which is applied to printed. The National Government will take the measures as appropriate, for books to be sent through the Postal Administration have an international postal rate preferential basis, equivalent to that applied to the surface mail. Effective Notes
ARTICLE 13. The Government, the Ministry of Education, provincial governments and district and municipal authorities, will promote nationwide the regular holding of book fairs. In turn, the Ministry of Foreign Trade *, the Bank of Foreign Trade and Proexport, encourage participation in international fairs Colombian book. Effective Notes
is declared the International Book Fair in Bogotá, DC, as a cultural event of national character and national interest.
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 related to cultural and scientific development of the country, according to the law, will lend their support and cooperation to the Colombian Book Chamber for conducting the event.
Also the National Government may declare as of equal character and interest other book fairs that are organized in local authorities periodically, technical and that demonstrate national host. For this purpose the Ministry of Education through the Colombian Institute of Culture -Colcultura-, regulate the form, requirements and procedures for the declaration, and in this case, the fair so declared shall enjoy the privileges granted in this article . Effective Notes
ARTICLE 15. The Government shall strive for the acquisition through Colcultura, a number of copies per title, not less than 50% of the number of public libraries registered Colcultura, the first edition of each book scientific or cultural character, edited and printed in the country.
These books are used exclusively for the provision of public libraries in the national, departmental, district and municipal levels and the exchange of the National Library order. Colcultura determine the scientific and cultural value of the works acquired in accordance with this article. For such purchases the Colombian Institute of Culture, Colcultura, should receive a discount equivalent to the editor gives the bookseller. PARAGRAPH 1.
. When dealing with issues of short-run or high commercial value, the number of copies referred to in this article may not be less than 10% of public libraries. For this purpose they are considered short-run editions of less than 3,000 copies and high commercial value of its net price exceed 20% of the monthly minimum wage in the country. PARAGRAPH 2.
. Colcultura to consider acquiring works in this article, the editor must comply previously with the provisions requiring the legal deposit and ISBN registration. Effective Notes
ARTICLE 16. The establishment, operation and maintenance of public libraries should be part of the urban community team.
Departmental governments and district and municipal authorities, shall take the appropriate measures to ensure that all local authorities have with public libraries necessary to meet the needs of education, science, culture, recreation and use of leisure time of its inhabitants in urban and rural areas.
The National Government in accordance with the 2nd paragraph of article number 359 of the Constitution, it included every year in the budget of revenues and appropriations bill needed to create, improve, equip items, hold the largest possible number of public, university and school libraries.
ARTICLE 17. Public libraries of national, departmental, district and municipal give attention to the public, in addition to its regular sessions from Monday to Friday during Saturdays, Sundays and holidays on a schedule not less than four (4) hours daily on the day that corresponds to the needs of the community it serves.
ARTICLE 18. The Government shall maintain mechanisms that allow free re-import and re-export of books, magazines, brochures or collections of scientific and cultural nature. All in accordance with international trading conditions books, which is commonly used to agree partial rights return to the country of origin or the country indicating the original supplier. Subject to the exchange, tax and customs rules.
ARTICLE 19. The export of books, magazines, booklets or collections of scientific or cultural character edited and printed in Colombia, shall be exempt from all taxes and only require the submission officials or customs post, the respective registration or export permit issued by the appropriate entity.
ARTICLE 20. The import of books, magazines, brochures or collections of scientific or cultural nature which are included in the tariff position 49.01 and 49.02 daily included in the same position tariff shall be exempt from any duty, tax or special taxation, tax para-tariff, prior deposit, censure or qualification. CHAPTER V.
OF TAX AND TAX ISSUES
publishing companies in Colombia constituted as legal entities, whose economic activity and corporate purpose is solely the publishing of books, magazines, brochures or collections of scientific or cultural nature, enjoy total exemption from tax income and complementary, for twenty (20) years from the effective date of this Act, when editing and printing is done in Colombia. This exemption will benefit the publishing house even if she also deals with the distribution and sale thereof. Editor's Notes
ARTICLE 22. Dividends and shares received by the partners, shareholders or associates of the publishing companies as defined in article 3 of this Act do not constitute income or occasional earnings on the same terms set forth in Articles 48 and 49 the Tax Code.
For purposes of the provisions of the preceding paragraph, such dividends and shares must correspond to earnings which have been declared head of society.
If profits shall have been obtained prior to January 1, 1993, for dividends and are establishing a non-rental income or capital gains tax, shall be listed as retained earnings in the statement of income of the company for the fiscal year 1992, it must have been filed within the terms established in the regulations for this purpose.
To determine dividends and untaxed when it comes to profits obtained from 1 January 1986, the procedure set out in paragraphs 1 to 4 of Article 49 of the Tax Code shall apply. How are you companies are exempt from income tax, for this procedure the theoretical tax that would have received no such quality is calculated.
books, magazines, brochures or collections of scientific or cultural nature and newspapers or periodicals, whatever their origin, continue to exempt from sales tax.
ARTICLE 24. The National Government will tend because the country is part of the agreements or international agreements designed to avoid double taxation on royalty payments copyright, for the works of scientific or cultural character described in this Act.
ARTICLE 25. All procurement procedures for the acquisition and outside editing rights to the maximum payment should be accelerated in order that Colombian publishers can compete on equal footing with foreign publishers the international market.
For purposes of advance payment of royalties and copyright settlement to holders of these rights abroad, the Ministry of Foreign Trade * in accordance with article 4. paragraphs 10 and 17 of Decree No. 2350 of October 17, 1991, remain agile enough to cancel advances and liquidations in the fastest and most timely manner possible procedure. Effective Notes
ARTICLE 26. Every facility available to any user devices for reproduction of works of this Law or make copies that are subject to collective use and / or profit, must obtain prior approval from holders the rights to such works, either directly or through licensed by the collective management organization designated for that purpose by the Colombian Chamber of Books.
ARTICLE 27. The authors of scientific or cultural conjunction with the editors of the same literary works, shall be entitled to participate in compensatory remuneration for the reproduction of such works under the previous article.
be exempt from paying taxes on income and complementary income by concept copyright authors and translators receive both Colombian and foreign residents in Colombia, for books of scientific or cultural character edited and printed in Colombia, for each title and for each year.
They are also exempt from income tax and complementary copyright and translation of national and foreign authors living abroad, from the first edition and first printing of books, published and printed in Colombia. For editions or later runs of the same book will be exempt a value equivalent to 1,200 UVT. Payment of income tax and complementary; exemption from such taxes will be for each title and for each year and in both cases must pay tax on the appropriate remittance. Effective Notes
ARTICLE 29. The National Government shall encourage the channeling of resources to make loans on favorable terms and long-term natural or legal persons investing in the expansion or opening of new libraries or branches already established.
To be entitled to the benefits provided in this article bookstores and branches, as the case should be devoted exclusively to the sale of books, pamphlets, magazines or serial collectibles scientific or cultural character, as rating issued by the Colombian Institute Culture -Colcultura- and may be they domestic or imported.
ARTICLE 30. The all-new own investment made by individuals or legal persons in widening or opening of new libraries or branches already established, will be deductible from gross income the investor for purposes of calculating the tax income and complementary to an equivalent value to 10,000 UVT. Effective Notes
This deduction may not exceed one hundred percent (100%) of income tax and supplementary by the taxpayer in the respective taxable year in which he made the investment. He
enjoy this benefit during the term of this Law, when the libraries that receive investment, is dedicated to the sale of books, magazines, brochures or collections of scientific or cultural nature.
hereby recognized the Foundation for the Promotion of Reading -Fundalectura- as an entity that promotes reading in the country and therefore government as an advisory body for the formulation of plans and programs to promote reading.
hereby recognized to the Colombian Association of Librarians and Archivists -ASCOLBI-, as representative entity of the professional association of librarianship in the country and hence as advisor to the government agency for the formulation of plans and programs leading to the development libraries and information centers.
ARTICLE 33. Contracts for editing and printing the print media to hold the Nation, territorial entities, public institutions, industrial and commercial state enterprises and mixed economy companies in which the State holds more than ninety percent (90%) of its share capital, must be conducted with publishers and printers legally established in Colombia. Only those contracts where previously the government is committed to international agencies to bid for purchase is also international or contracts with companies from countries with which agreements have been made reciprocal preferential treatment are exempted. those contracts whose performance is technically impossible to carry out in the country are also excluded. Editor's Notes
ARTICLE 34. The mayors of the capital, special and other municipalities in the country districts, the respective councils promote the issue of agreements whereby distributors or publishers booksellers, are exonerated of at least seventy percent ( 70%) of industry and commerce taxes when they are dedicated solely to publishing, distribution or sale of books, magazines, brochures or collections of scientific or cultural nature. PARAGRAPH 1.
. For purposes of this Act, the term distributor, natural or legal person dedicated exclusively to the wholesale marketing of books, magazines, brochures or collections of scientific or cultural nature. PARAGRAPH 2.
. For the purposes of this Act, means bookseller, natural or legal person that is dedicated exclusively to the sale of books, magazines, brochures or collections of scientific or cultural nature, in legally authorized commercial establishments and free access to the public consumer .
under the heading of printed publications in the Congress of Colombia continue publishing works that relate to the legislative development and also serve to relievar the benefits of the regions and the country's history. So
same the departmental assemblies and the municipal councils will follow suit and collect the works of local authors to publish and disseminate them.
ARTICLE 36. This law governs from the date of its enactment and repeal the provisions that are contrary.
The President of the Senate of the Republic,
JOSE RAMON ELIAS NADER.
The Secretary General of the Senate of the Republic,
PUMAREJO PEDRO VEGA.
The President of the Chamber of Representatives, Francisco Jose Jattin
The Secretary General of the Chamber of Representatives, DIEGO VIVAS
REPUBLIC OF COLOMBIA - NATIONAL GOVERNMENT
published and execute Given in Bogota, DC, on the twenty (22) days of the month
December in 1993 (1993) |
|| César Gaviria Trujillo Minister of Finance and Public Credit, RUDOLF HOMMES
The Minister of Economic Development, Luis Alberto Moreno
The Minister of National Education, Maruja Pachon