218 OF 1995
Official Journal, No. 42.117 of 22 November 1995
By which Decree 1264 of 21 June 1994 was amended to continue in the development of the emergency declared by Decree 1178 of 9 June 1994 and other provisions were issued.
THE CONGRESS OF COLOMBIA,
For the purposes of this Decree, please note that the area affected by the natural phenomenon is the area within the Territorial Jurisdiction of the Municipalities of the Departments of Cauca and Huila, as follows:
42 of Act 383 of 1997. The new text is as follows: >
In Cauca: Caldono, Inza, Jambalo, Toribio, Caloto, Totoro, Silvia, Paez, Santander de Quilichao, Popayan, Miranda, Morales, Padilla, Purace, El Tambo, Timbio, Suárez, Cajibio, Piendamo, Sotara, Buenos Aires, La Sierra, Puerto Tejada, Corinto and Patia.
In Huila: La Plata, Paicol, Yaguara, Nataga, Iquira, Tesalia, Neiva, Aipe, Campoalegre, Gigante, Hobo, Rivera, Villavieja, Acevedo, La Argentina, Palermo, Pitalito, Tello, Teruel, San Agustin, Algeciras, and Garzón.
Will be exempt from income tax and complementary the new agricultural companies, Cattlemen, Microenterprises, commercial establishments, Industrial, Tourism, exporting companies and Mineras that do not relate to the exploration or exploitation of hydrocarbons, which will effectively be installed in the area affected by the earthquake and avalanche of the Paez River, and those pre-existing to 21 June 1994 which demonstrate substantial increases in the generation of jobs, provided that they are located in the municipalities referred to in Article 1. of this Decree.
The amount of the exemption will govern for ten (10) years according to the following percentages and periods:
100% (100%) for pre-established or new enterprises to be established between 21 June 1994 and 20 June 1999; 50% (50%) for those to be installed between 21 June 1999 and 20 June 1999. year 2001; and 25% (25%) for those to be established between 21 June 2001 and 20 June 2003.
Will profit from the same profit the productive economic units specified in the first article of this article that, preexisting to the natural phenomenon and because of this, have decreased their real income by a minimum of forty percent (40%), as certified by the Nasa Kiwe Corporation, or by the Ministries of Economic Development, Agriculture or Mines and Energy.
PARAGRAFO 1o. The income tax and supplementary taxpayers who have made investments in the affected area shall be entitled to apply for the exemption in the percentages and periods determined in this Article.
PARAGRAFO 2o. When it comes to new, late-performing companies, during the unproductive period and until December 31, 2003, they will be recognized for a tax credit equal to 15 percent (15 percent) of the investment in that period. For this purpose the respective certification of the Ministry of Agriculture should be accompanied if it is Agricultural or Livestock Companies, Ministry of Mines and Energy if it is a matter of Mining Companies that do not relate to the exploration or exploitation of hydrocarbons, or of the Ministry of Economic Development in the case of Commercial, Industrial and Tourist Enterprises.
This credit will be represented in a bond that will maintain its real value in terms established by the National Government and can only be used to pay income and supplementary taxes from the date the activity begins. productive. For this purpose, the rules of the Tax Statute governing the payment of tax by title shall apply as appropriate.
PARAGRAFO 3o. To the interests that the owners of the activities that acquire real estate in development of Decree 1185 of 1994 receive will apply to them the provisions in the second Article 30 of Law 9a. of 1989.
PARAGRAFO 4o. The exemption will be applicable to the new companies effectively incorporated in the affected area, to the pre-existing ones as of 21 June 1994, which check for substantial increases in the generation of employment and exporting companies.
For the purposes of the first paragraph of Article 2o. of this Decree, a Company is considered effectively established when it is, through its Legal Representative, if it is a legal person or the businessman, if he is a natural person, in a memorial to the Administration of Taxation and Customs National respective, it expresses its intention to benefit from the benefits granted by this Decree, detailing the economic activity to which it is dedicated, the Capital of the Company, its place of location and the main headquarters of its business.
Commercial companies shall be considered to be established from the date of registration of their constituent act in the Trade Register. Other legal persons since the date of their establishment.
PARAGRAFO 1o. To enjoy the exemption, no longer than five (5) years may elapse between the date of the establishment of the company and the time at which the production phase begins.
PARAGRAFO 2o. In the case of companies or entities assimilated to them, a copy of the document or document of incorporation shall be sent within the same term as provided for in this article.
PARAGRAFO 3o. The change of name or owner of the Business or Commerce establishments does not give them the character of new to the existing ones and they will not be entitled to the exemption referred to in Article 1. of Decree 1264 of 21 June 1994.
PARAGRAFO 4o. To determine the exempt income is understood as income from a company or commercial establishment of goods and services of the Industrial, Agricultural, Microbusiness, Livestock, Tourism, and Minero, to those originating in the production, sale and delivery of goods in or out of the area affected by the disaster.
Requirements for each year that the exemption is requested:
In order for the exemption on income tax and supplementary to be covered by this Decree, from the taxable year of 1994, the taxpayers must send to the Administration of National Taxes and Customs that corresponds to their Address or main seat of your business, before 30 March of the year following the taxable person, the following documents and information:
1. Certification issued by the respective Mayor, in which the company or establishment object of the benefit is physically installed in the jurisdiction of one of the Municipalities referred to in Article 1. of this Decree.
2. Certification of the tax reviewer or public accountant, as appropriate, in which it consists:
(a) This is an investment in a new company established in the respective Municipality between the date on which this Decree was introduced and 31 December 2003;
(b) The date of initiation of the production period or of the stages corresponding to the unproductive stage;
c) The amount of the investment made and the exempt income determined in accordance with the provisions of this Decree.
3. When it comes to productive economic units pre-existing to the earthquake or avalanche of the River Paez, or of companies or establishments that are in an unproductive period or that are of late performance, certification that determines and specifies the phase The Ministry of Economic Development, in the case of Industrial Enterprises, is responsible for producing or belated performance and the year of obtaining profits issued by the Ministry of Agriculture, if it is agricultural or livestock activities. Commercial or Tourism or the Ministry of Mines and Energy dealing with mining activities.
ARTICLE 5o. 39 of Act 383 of 1997. The new text is as follows: > Companies domiciled in the country performing during the five years following 1994, capital investments in the assets of the companies determined in the article 2or. of Decree 1264 of 1994, they may choose in the taxable period in which they made the investment, for one of the following tax benefits:
(a) To discount the income tax and supplementary income tax, 40% (40%) of the value of the investments that you have made in the companies determined in the article 2or. of Decree 1264 of 1994;
b) deduct from the rent a hundred and fifteen percent (115%) of the value of the investments that you have made in the companies determined in the article 2or. of Decree 1264 of 1994.
PARAGRAFO. The benefits provided here are exclusive. The concurrent or complementary application of the benefits based on the same fact, results in the loss of the two benefits requested, without prejudice to the penalties for inaccuracy to be taken. "
ARTICLE 6o. 37 of Act 383 of 1997. View Notes of Vigency. The original text of this article is as follows: > Machinery, equipment, raw materials and spare parts or models produced up to five (5) years in advance at the time of import of those installed or used in the municipalities referred to in Article 1. of this Law, shall be exempt from any tax, levy or contribution, provided that the respective import licence has been approved by the Ministry of Foreign Trade no later than 31 December 2003.
ARTICLE 8. Donations made by natural or legal persons to entities that work in the rehabilitation of the affected and affected areas, will be exempt from any tax, levy or contribution, until 31 December 2003, and shall not require the judicial innuendo procedure provided for in Article 1458 of the Civil Code, as set out in Article 5or. of Decree No 1264 of 21 June 1994.
ARTICLE 9o. The processes established before the competent judges, before December 31, 1998, to declare the presumed death of those who disappeared due to the earthquake and avalanche of the Paez River, shall be processed in accordance with the procedure and free publications laid down in Decree 3822 of December 27, 1985.
ARTICLE 10. The Nasa Kiwe Corporation will promote and support, financially and technically, the formation of individual, family or associative enterprises with those affected by the natural disaster, which enjoy the exemptions and benefits set by this law.
ARTICLE 11. Modify the article 6or. Decree number 1264 of June 21, 1994, which will remain the same: Taxpayers who benefit from the benefits provided by this Decree shall register their accounting records with the Chamber of Commerce or the Division of Taxation of the Administration of Taxes and National Customs that corresponds to the place of their economic activities; they will record all operations related to the ordinary turn of their business and will show that they fulfill the condition of generating the eighty (80%) of production in the affected area.
When companies, companies or establishments are instituted in order to use them fraudulently to obtain the benefits ordered by this Decree; or they appear to be located in the affected areas in order to evade the payment of taxes; or simulates operations to achieve undue exemptions, the respective Tax and Customs Administration will not know the exempt income requested, the costs and the tax deductions and will impose sanctions on the place.
ARTICLE 12. The installation of new companies and significant extensions in companies established in the area affected by the natural phenomenon referred to in this Law may be of a national nature, binational and multinational and shall be subject to the following rules:
a) 73 of Act 383 of 1997 >
b) They will be free to partner with foreign companies;
(c) Goods introduced into the area as determined by Article 1. of this Law which import the rest of the national territory shall be subject to the standard rules and requirements applied to imports.
PARAGRAFO. For the purposes set out in this Law, it is understood by installation of a new company that which is constituted within five (5) years after the enactment of this Law, for which the employer must manifest before the Administration of respective taxes, the intention to establish in the affected area, indicating the capital, place of location and other requirements that by regulation, establish the Directorate of Taxes and National Customs.
It will not be understood as new companies that are already constituted and are subject to statutory reform for name change, owners or merger with other companies. For the purposes set out in this Law, significant extensions are defined in established companies, those which are initiated within five (5) years after the enactment of this Law and which constitute a project of In the case of an increase in the production capacity of at least thirty percent (30%) of those it currently produces, which will have to be approved, in order to enjoy the exemptions provided for in this Law, by the Directorate of Taxes and National Customs or who do their times, prior to the fulfilment of the requirements by regulation she establishes.
ARTICLE 13. The roads, of different categories, affected by the disaster of the Paez, in which the National Institute of Vias has invested, invests or plans to invest, both in its construction, reconstruction, conservation, improvement, rehabilitation, emergency care and other works that require road infrastructure, will be nationalized.
ARTICLE 14. Crafts of Colombia, the DRI Fund, the IFI, the FIS and Findeter will allocate investment and credit resources for the financing of initiatives presented by the associative forms of small producers, indigenous communities, refuse and family units related to the promotion of productive, artisanal and agricultural development activities in the affected area.
The investments of any character that are brought forward in the area of the catastrophe referred to in this Law must respect the environment, the social interest, the ethnic diversity and the cultural and archaeological heritage of the Nation.
ARTICLE 15. This Law governs from its enactment and repeals all provisions that are contrary to it.
The President of the honorable Senate of the Republic,
JULIO CESAR GUERRA.
The Secretary General of the honorable Senate of the Republic,
PEDRO PUMAREJO VEGA.
The President of the honorable House of Representatives,
RODRIGO RIVERA SALAZAR.
The Secretary General of the honorable House of Representatives,
DIEGO VIVAS TAFUR.
REPUBLIC OF COLOMBIA-NATIONAL GOVERNMENT.
Publish and execute.
Dada en Popayan, Department of Cauca, on November 17, 1995.
ERNESTO SAMPER PIZANO
The Minister of the Interior,
HORACIO SERPA URIBE.
The Minister of Finance and Public Credit,
GUILLERMO PERRY RUBIO.