139 OF 1994

(June 21)

Official Journal No. 41,401., dated June 22, 1994

By which the forest incentive certificate is created and other provisions are dictated

THE CONGRESS OF COLOMBIA,

DECRETA:

ARTICLE 1o. CREATION. In compliance with the duties assigned to the State by Articles 79 and 80 of the Political Constitution, create the Certificate of Incentive Forestry, CIF, as a recognition of the State to the positive externalities of reforestation as long as the environmental and social benefits generated are appropriate for the population as a whole. Its aim is to promote direct investment in new forest plantations of a protective nature-a producer in areas of forest fitness. Natural or legal persons of a private nature, municipal or district decentralized entities whose object is the provision of public water and sewerage services and territorial entities may be accessed by the contract * concluded for the purpose with the entities competent for the administration and management of the renewable natural resources and the environment, they commit to implement a Plan of Establishment and Forest Management, in the terms and conditions mentioned in this Law.

ARTICLE 2o. The policy of forest crops for commercial purposes, of introduced or indigenous species, will be established by the Ministry of Agriculture on the basis of the National Environmental and Resources Policy. Natural Renewables setting environmental authority.

ARTICLE 3o. NATURE. 177 of Law 1753 of 2015. The new text is the following: > The Certificate of Forest Incentive (CIF), is the document granted by the competent entity for the management and administration of the renewable natural resources and the environment that entitles the person which would be directly available at the time of its submission, for a single time and on the dates, terms and conditions that are specifically determined, the sums to be set in accordance with the following Article, by the institution bank that has been authorized for the purpose by Finagro. The Certificate is personal and non-negotiable, except when the incentive is constituted as collateral for the payment of a credit for the financing of productive forestry projects and/or silvopastoriles, according to the regulations that for the issue the national government.

PARAGRAFO. When the object of the CIF is reforestation for commercial purposes, it will be granted by the Ministry of Agriculture and Rural Development in accordance with the provisions of the article 75 of Act 1328, 2009.

ARTICLE 4. AMOUNT. The Forest Incentive Certificate will have an amount up to:

(a) Seventy-five percent (75%) of total net costs of planting plantations with indigenous species, or fifty percent (50%) of those corresponding to plantations with introduced species, as long as it is of plantations with densities exceeding 1,000 trees per hectare. When the density is less than this figure, without less than fifty trees per hectare, the value shall be determined by tree.

(b) 50% (50%) of the total net maintenance costs incurred from the second year to the fifth year after the planting, whichever type of species.

c) The seventy-five percent (75%) of the total costs incurred during the first five years corresponding to the maintenance of the areas of natural forest that are within a plan of establishment and forest management.

PARAGRAFO 1o. For the purposes of this article, the Ministry of Agriculture will determine which forest species are considered to be autochthonous or introduced, and will point out on October 31 of each year the national average value of the total net costs of establishment and maintenance of the same and will fix the incentive per tree, for which it may take into account differences of regional character, as well as the advisory by the companies and agencies of the sector national forest. Where the Ministry does not indicate such values on the date indicated, they shall govern those established for the year immediately preceding, increased by a percentage equal to the increase in the price index to the producer during the respective period year.

PARAGRAFO 2o. For the purposes of this Law, those introduced species that have proven their ability to populate and conserve soils and to regulate water may be classified as autochthonous.

ARTICLE 5o. CONDITIONS FOR GRANTING. These are conditions for the granting of Forest Incentive Certificates as follows:

1. The approval of a Forest Establishment and Management Plan by the competent entity for the administration and management of renewable natural resources and the environment.

2. The demonstration that the plantations will be carried out in soils of forest aptitude, understanding for such the areas that the competent entity for the administration and management of the renewable natural resources and of the environment will determine for the effect Environment, who will be able to take as a basis the indicative zoning map of forest areas developed by the Agustin Codazzi Geographic Institute, IGAC.

3. Prove that the soils in which the new plantations will be made are not found, nor have they been in the last five years, with natural forests, according to the evidentiary systems that define the regulation.

4. To present the documents that verify that the beneficiary of the Incentive is the owner or tenant of the soil in which the plantation is to be carried out. In the case of a lessee, the respective contract must include as an object the development of the Forest Management and Establishment Plan to be submitted for approval, and its term must be equal to that required for compliance with the Plan. Once the Forest Incentive Certificate has been awarded, the term of the lease may not be terminated by the person or persons who succeed, to any title, to the owner who has concluded it.

5. Authorization issued by Finagro, at the request of the competent entity for the administration and management of renewable natural resources and the environment, for the granting of the corresponding certificate of forest incentive, in which it shall establish the amount and other conditions of the same.

6. Conclusion of a contract * between the beneficiary of the Forest Incentive Certificate and the entity responsible for the administration and management of renewable natural resources and the environment, in which, in addition, the compliance with the Forest Establishment and Management Plan, the fines and other financial penalties that may be imposed on the beneficiary in the event of partial or total non-compliance with their contractual obligations and the guarantees that are consider essential, without prejudice to the other mandatory or optional clauses provided for in Decree 222 of 1983 or in the legal provisions replacing, modifying or reforming them. It shall be agreed in the contract that, as a result of the breach of the same declared by the respective entity, the total or partial reimbursement, as the case may be, may be required of the sums received on the basis of the Certificate awarded.

PARAGRAFO. The assessment, field verification, monitoring and control of the Forest Management and Establishment Plan and the contract *, will be the responsibility of the respective competent entity for the administration and management of the renewable and natural resources. the environment, which may delegate in whole or in part such functions to other public or private entities.

ARTICLE 6o. RESOURCE MANAGEMENT. The resources that are allocated to serve the grant of the Forest Incentive Certificates, will be administered by Finagro, through the rediscount or trust management mechanisms that the Article 8. of Law 16 of 1990, but separate accounts will be taken from them. It will also correspond to Finagro, according to the annual programming of the distribution of resources for the granting of Certificates of Forestry Incentives by the competent entities for the administration and management of the resources. renewable natural resources and the environment, approved by the Conpes; to issue in each case the authorization for their granting by act in which the amounts, terms and conditions, and the conditions for making cash will be determined reimbursement of the sums provided in the event of a total or partial breach of the contract * held with the competent authority for the administration and management of renewable natural resources and the environment.

PARAGRAFO. 177 of Law 1753 of 2015. The new text is as follows: > The resources of the Forest Incentive Certificate (CIF), will be distributed regionally as approved by the Board of Directors of the CIF, which will have to guarantee the appropriate participation of the small reforester in such assignment. This distribution will be made up to the available budget amounts.

entiendase as a small booster to develop a forest management and establishment project in an area of up to 500 hectares.

ARTICLE 7o. RESOURCES. For the purposes of the operation of the System of Certificates of Forest Incentives, Finagro will receive, in addition to the appropriate sums in the budgets of the Nation or the decentralized entities, those that are caused by the fines or pecuniary penalties to be imposed on the beneficiary in accordance with the number 6o. Article 5or., which is transferred to any title by public or private legal persons, and those from external or internal credit or international cooperation entities.

PARAGRAFO. The administration and collection of resources may be delegated to other entities, for which the Government will point out the special requirements within which these resources will be managed in accordance with the provisions of this Law.

ARTICLE 8o. EFFECTS OF CERTIFICATE GRANTING. The granting of Forest Incentive Certificates produces for the beneficiaries the following effects:

(a) They shall not be entitled to tax incentives or exemptions that are provided for in the law.

b) You may only apply again for the Certificate of Forestry Incentive to make plantations on the same soil, after 20 years after the granting of the said Certificate; except by force majeure or fortuitous case, duly checked by the competent authority for the administration and management of the renewable natural resources and the environment, the plantation which was the subject of the certificate has been lost.

c) As a recognition by the State of the environmental benefits of afforestation, income from Forest Incentive Certificates does not constitute taxable income.

ARTICLE 9o. REGULATION. In the exercise of regulatory authority, the President of the Republic shall define the procedures and mechanisms for the issuance, delivery and payment of the Forest Incentive Certificates and shall establish the content of the Plan of Establishment and Forest Management and the system to ensure compliance, monitoring, monitoring and evaluation.

ARTICLE 10. OTHER FORESTRY INCENTIVE SYSTEMS. The entities competent for the management and administration of renewable natural resources and the environment shall comply with the functions similar to those provided for in this law, for the purposes of granting of the Forest Incentive in the development of systems organized by other public or private entities.

ARTICLE 11. BUDGET ASPECTS. Authorize the National Government to carry out the budgetary operations required to comply with this law.

ARTICLE 12. The areas in the forest development process and covered by the Forest Incentive Certificate will not be subject to agrarian reform programs.

ARTICLE 13. The National Government, through public, private and mixed research entities, will develop and promote special research programs on seed of forest species. autochthonous. For this purpose, a percentage of the forest incentive resources will be allocated.

ARTICLE 14. The Ministry of Agriculture will regulate aspects related to forest seed quality certification.

ARTICLE 15. Regional Autonomous Corporations must allocate minimum percentages of their resources for the establishment of plantations with a protective character that may be variable for different purposes. regions of the country. The National Council for Economic and Social Policy (Conpes) will annually determine this percentage.

ARTICLE 16. Create the Advisory Committee on Forestry Policy to coordinate the implementation of policies related to the forestry subsector, made up of the Minister of the Environment or his delegate, who will preside, the Minister of Agriculture or his delegate, the General Manager of the Colombian Agricultural Institute, ICA, or his delegate, the Chief of the Agrarian Development Unit of the National Planning Department, a representative of the Regional Autonomous Corporations, the President of the Colombian Association of Reforestation Acofore, the President of the National Corporation of Forestry Research and Development, the Director of the Institute of Natural Sciences of the National University, the President of the Colombian Association of Plant Studies "in vitro", a Representative of the Non-Governmental Organizations of Environmental Nature and a representative of the Association of Secretaries of Agriculture.

This advisory committee will have a permanent technical secretariat, and its functioning will be regulated by the National Government.

PARAGRAFO. Until the Environment Ministry is created, the Minister of Agriculture, or his delegate, will chair this committee and the Inderena Manager will be part of it.

ARTICLE 17. (13) VALIDITY. This Law governs from the date of its publication and repeals all provisions that are contrary to it.

The President of the Honorable Senate of the Republic,

JORGE 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.

Republic of Colombia-National Government

Publish and execute.

Dada en Santafe de Bogota, D.C., a los twenty un (21)

days of June 1994.

CESAR GAVIRIA TRUJILLO.

The Minister of Finance and Public Credit,

RUDOLF HOMMES RODRIGUEZ.

The Minister of Agriculture,

JOSE ANTONIO OCAMPO GAVIRIA

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