LAW 118 1994
Official Gazette, No. 41,216, of February 9, 1994
"Whereby the share of fruit and vegetable promotion is established, a development fund is created, rules for collection and administration sets and other provisions". Summary
THE CONGRESS OF COLOMBIA DECREES TITLE I.
BASIC STANDARD ARTICLE 1o. This law aims to establish the Hortifrutícola Development Fee and the main definitions of the bases for collection, management and disposal, in order to ensure the optimal development of Subsector Hortifrutícola.
DEFINITION OF SUBSECTOR
. The National Hortifrutícola Subsector is a component of the country's agricultural sector constituted by natural and legal persons engaged in the production of fruits and vegetables.
DEVELOPMENT FEE Hortifrutícola
ARTICLE 3. Establécese Hortifrutícola Development Fee, which consists of the equivalent of one percent (1%) of sales value of fruit and vegetables.
The Obligees FEE PAYMENT
ARTICLE 4. Producers of fruits and vegetables, whether individuals, companies or societies in fact, be obliged to pay the share of fruit and vegetable promotion.
The share of fruit and vegetable promotion will be caused in any operation. PARAGRAPH 1.
. When the producer of fruit or vegetables is their exporter, you will also be subject to payment of the fee Hortifrutícola Development. PARAGRAPH 2.
. Banana producers are not subject to payment of the fee Hortifrutícola Development. Effective Notes
TITLE V. THE FEE COLLECTORS
The 5th ITEM. They are collectors of fruit and vegetable Development Fee, natural or legal persons and societies in fact, that processed or marketed fruits or vegetables, according to the regulations for the purpose by the Government.
The collector stating, except by peace and issued by the fund manager, retention fee payment from the sale that made the producers to be exempted from the collection again.
PARÁGRAFO. Fee collectors Hortifrutícola Development should move into the next calendar month the amount withheld in the previous. Effective Notes
ARTICLE 6o. Collectors share Hortifrutícola Development defaulting to raise the quota or moving it promptly to the entity that manages, subject to the penalties set out below are done:
a) Assume and pay against their own heritage, the value of the share left to collect;
B) to pay default interest on the amount left to shift for each month or fraction of a calendar month delay in payment.
PARÁGRAFO. The management entity Fomento share may advance respective administrative and for charging the fee and default interest jurisdictional proceedings, when this any place.
NATIONAL DEVELOPMENT FUND AND DESTINATION Hortifrutícola RESOURCES DEVELOPMENT FEE Hortifrutícola
ARTICLE 7. Create the National Development Fund Hortifrutícola as a special account management constituted with resources from the collection of the fee Hortifrutícola Development.
These resources do not constitute revenues of the Nation, the account will be under the name of "National Development Fund Hortifrutícola" exclusively destined for the objectives of this law.
Article 8. The National Development Fund Hortifrutícola should take into account in the distribution of its investments, the origin of their resources by region and product.
PARÁGRAFO. No less than fifty percent (50%) of the resources generated in a region will be allocated to programs developed in it.
Article 9. The Ministry of Agriculture Hortifrutícola contract with the Association of Colombia, Asohofrucol, the Fund's management and collection of the retained fee.
In the event that the association loses the conditions required for the administration of the Fund or breach the contract, the Ministry of Agriculture, by reasoned decision, shall contract the administration of the Fund with a professional association of national character representing the fruit and vegetable industry .
The contract will indicate the administering entity with regard to management of Fund resources, criteria for strategic management and management by objectives, the definition and establishment of programs and projects, powers and prohibitions of the managing entity, the term contract will initially be for five years, and other requirements and conditions required for the fulfillment of the objectives and determine the value of the consideration for the administration and collection of the fee, it will be ten percent (10% ) of the annual collection. Effective Notes
ARTICLE 10. The managing entity of the Fund, will pay the accounts for the collection, management and investment of resources, the Office of the Comptroller General of Colombia.
ARTICLE 11. The assets acquired with the Fund's resources should be incorporated into the special account of it. In each operation should I be established that the purchased is part of the Fund. If it all their assets liquidated including Fund monies that are in hand or on deposit, once canceled liabilities will be delivered by the Ministry of Agriculture to a specialized public or private entity, in order that invest in the same objectives to those established in this law.
ARTICLE 12. So you can share promotion levied Hortifrutícola established by this Act, it is necessary that the contract between the Ministry of Agriculture and the entity administering the Fund is in effect.
ARTICLE 13. The Ministry of Agriculture will evaluate, control and inspection of programs and projects developed with the resources of the quota. The managing entity shall biannually to report on the funds obtained and investment.
The Ministry of Agriculture may verify such reports inspecting the books and other documents that the administering entity must keep management of the Fund.
ARTICLE 14. The entity administering the Fund annually prepare the investment plan and expenses for programs and projects for the following year in accordance with the requirements and guidelines outlined in this Act.
OBJECTIVES DEVELOPMENT FUND Hortifrutícola
ARTICLE 15. The Fund's objectives are: To promote research, provide technical assistance, technology transfer, training, collect and disseminate information, encourage the formation of trading companies, collection and distribution channels, supporting exports and foster the stabilization of prices of fruits and vegetables, so that benefits both producers and domestic consumers are achieved, and the development of the subsector.
OF THE STEERING OF FUND
ARTICLE 16. As governing body of the National Development Fund Hortifrutícola, act a board of directors, composed of:
- Minister of Agriculture or his delegate, who will preside.
- Two representatives of associations of small producers of fruits or vegetables elected by the respective trade association with legal force.
- A representative of the Fruit Exporters Committee, Analdex.
- A Departmental Secretary of Agriculture or his delegate, elected by the meeting of Departmental Secretaries of Agriculture.
- A representative of the Colombian Association of Plant Studies.
- A representative of the Colombian Association of Agronomists, ACIA.
- Two representatives of the Hortifrutícola Association of Colombia, Asohofrucol.
PARÁGRAFO. The Board of the Fund may approve subcontracts plans, programs and specific projects with other guilds and cooperatives to submit the entity administering the Fund or any member of the Board. Effective Notes
ARTICLE 17. The Board of the Fund shall have the following functions:
a) To approve the annual budget of the Fund submitted by the administrative entity prior approval of the Ministry of Agriculture;
B) To approve the investments from the Fund should carry out the administrative entity with other entities of union origin serving the hortifruticultores;
C) To ensure the sound and efficient management of the Fund by the administrative entity.
ARTICLE 18. For natural or legal persons required to collect the fee Hortifrutícola Development, entitled to accept them as deductible expenses the value of purchases or own fruit and vegetables during the respective tax year, must accompany your income statement and equity certificate peace and except in respect of the proceeds, issued by the respective administrative entity.
ARTICLE 19. The National Development Fund Hortifrutícola, you can receive and channel foreign credit resources subscribed to by the Ministry of Agriculture, for the fulfillment of the objectives of the Fund as well as contributions and investments of the National Treasury, or natural persons or corporations, domestic or foreign, for the same purpose.
The President of the Senate of the Republic, JORGE RAMON ELIAS
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.
Given in Bogota, DC, on 9 February 1994.
César Gaviria Trujillo.
The Deputy Minister of Finance and Public Credit,
Office of the Minister of Finance, Hector Jose CHAIN
The Minister of Agriculture, JOSÉ ANTONIO OCAMPO