Law 223 of 1995 (December 20)
Official Gazette No. 42,160, of December 22, 1995
By establishing rules on tax rationalization and other provisions are issued
Summary Effective Notes are issued | ||
THE CONGRESS OF COLOMBIA,
DECREES: CHAPTER I.
SALES TAX ARTICLE 1o. Article 420-1 of the Tax Code shall read as follows:
"ARTICLE 420-1 REVENUES AND CONTROL OF SALES TAX ON THE DISPOSITION of aircraft in sales of aircraft having the character of fixed assets, payment of.. sales tax must be accredited by the Civil Aeronautics Special Administrative Unit, at the time of registration of the operation.
for purposes of controlling the sales tax, the Civil Aviation must report within fifteen (15) days of each month at the sub control of the Directorate of National Taxes and Customs, disposals of aircraft registered in the previous month, identifying the full name or trade name and NIT of the contracting parties and the amount of the transaction, value of sales tax generated and identifying the property subject to the same ".
. Hereby added article 424 of the Tax Code with the following tariff headings:
"ARTICLE 424. PROPERTY NOT CAUSING THE TAX:
1502 Fat of bovine animals, sheep or goats, raw (sebum branch ).
40.11.91.00.00 tires for tractors and agricultural implements.
44.07.10.10.00 Tablets for the manufacture of pencils.
44.08.10.10.00 Tablets for the manufacture of pencils.
18.104.22.168.00 deposits, of iron or steel,
capacity exceeding 3001 without devices for transporting milk
22.214.171.124.10 Containers for transport packaging semen used in artificial insemination
126.96.36.199.00 aluminum tanks exceeding 3001 capacity
without devices, for transporting milk.
84.32.40.00 Spacers fertilizer distributors.
188.8.131.52 shearing machines.
8713 wheelchairs and other vehicles for the disabled,
whether or not motorized or otherwise mechanically propelled.
Not mechanically propelled 87.13.10.00.00 87.13.90.00.00
87.14 Parts and accessories of vehicles of heading 87.13.
87.14.20.00.00 De wheelchairs and other vehicles for the disabled.
90.01.40.00.00 glass lenses for glasses.
90.01.50.00.00 lenses of other materials for glasses.
90.21 Articles and orthopedic appliances, prosthetics, including
medical-surgical belts and bands and crutches, splints,
splints and other fracture appliances articles;
articles and prosthetic appliances; hearing aids and other
appliances which are worn itself, or implanted for
compensate for a defect or disability.
96.09.20.00.00 Minas pencil.
96.17.01.00.00 Thermos for transporting cattle semen.
Tariff positions 25.05,25.24 and 29.03 dichlorodiphenyltrichloroethane the position are eliminated. Accordingly, such goods to the general rate are taxed "
ARTICLE 3 hereby added to Article 424-3 of the Tax Code with the following heading:..
ARTICLE 4. Article 424-5 of the Tax Code shall be as follows:
"ARTICLE 424-5 TAX ASSETS EXCLUDING are excluded from sales tax the following goods:..
1 pencils writing and coloring ||.. |... 2 Creolina
3 Brooms, mops and brushes for domestic use, excluding industrial
4 teams and national elements or imported which are intended for the construction, installation, assembly and operation of systems.. control and monitoring required for compliance with the provisions, regulations and applicable environmental standards to which such a condition must be accredited with the Ministry of Environment
5 matches or matches 6 tariff position.... | 90.23.00.00.00 90.23 ||
95.03.30.00.00 ARTICLE 5. Article 426 of the Tax Code shall be as follows:.
"ARTÍCULOc 426. TAX EXCLUDED PREFABRICATED HOUSES . Are excluded from the tax the following property:
prefabricated houses whose value does not exceed 2,300 units of constant purchasing power, UPAC "
ARTICLE 6. IMPORTS CAUSING NO TAX Amend literal e)... Article 428 of the Tax Code and to include a new paragraph f), as follows:
E) The temporary importation of heavy machinery for basic industries, provided that such machinery is not produced in the country. Heavy chemical are considered basic industries as mining, oil, steel, extractive metallurgy, power generation and power transmission and obtaining, purifying and conducting hydrogen oxide. The concept of heavy machinery includes all complementary elements or accessories main equipment;
F) Import of machinery or equipment, provided that such machinery or equipment not produced in the country, intended to recycle and process waste or garbage (includes washing machines, separate, recycling and extrusion), and those for the purification or sewage treatment, air emissions or solid waste, recovery of rivers or basic sanitation to achieve the improvement of the environment, provided they are part of a program approved by the Ministry of environment. In the case of existing contracts, this exemption should be reflected in a lower value of the contract. Also, equipment for environmental control and monitoring, including those to meet the Montreal Protocol commitments. "
PARAGRAPH 2.. TRANSIENT. The amendment provided for e) of this article shall apply only from the first July 1996. ARTICLE 7
hereby added to Article 437 of the tax Code literal and the following paragraph:.
"e) taxpayers within the common system of sales tax when making purchases or acquire taxed persons belonging simplified, by the value of withholding tax on services such transactions regime.
PARARAGRAFO. People who belong to the simplified scheme, selling goods or services, they are prohibited from adding any amount to the price from the tax on sales. If they leave, they must fully comply with the obligations predicable of those in the common system "
Article 8. Article 437-1 of the Tax Code shall read as follows:.
" ARTICLE 437-1. WITHHOLDING TAX ON SALES. In order to facilitate, accelerate and ensure the collection of sales tax, Establécese the withholding this tax, which must be carried out at the time payment or credit account is made, whichever comes first.
Retention shall be equal to fifty percent (50%) of the value of the tax. However, the Government is empowered to authorize lower retention rates. "
The provisions of this Article shall apply from the first of February 1996.
PARÁGRAFO. In the case of the provision of services subject to that the 3rd paragraph refers. Article 437-2 of the tax Code, retention is equal to one hundred percent (100%) of the value of the tax.
article 9. hereby added the tax Code the following article :
"ARTICLE 437-2. RETENTION AGENTS IN SALES TAX. They act as withholding agents of sales tax on the purchase of goods and services taxed:
"1 The following state entities.
" The Nation, departments, the capital district, and special districts, areas metropolitan, municipal associations and municipalities; public establishments, industrial and commercial enterprises of the State, mixed economy in which the state has greater than fifty percent (50%) participation as well as indirect and direct decentralized entities and other legal entities in which there is majority public participation that whatever name they adopt, at all levels and levels and general agencies or state agencies that the law grants capacity to contract.
"2 responsible for sales tax that are classified as large taxpayers by the Tax and Customs and that by order of the DIAN are designated as withholding agents in the sales tax.. | Effective
|| Jurisprudence "3. Those contracts with persons or entities not resident or domiciled in the country providing taxed in the country, compared to the same services.
. "4 The responsible for the common system, when they purchase tangible personal property or taxable services of persons belonging to the simplified scheme.
"PARÁGRAFO. The sale of goods or services to be performed between withholding agents sales tax trying paragraphs 1o. And 2nd. Of this article shall not be governed by the provisions of this article".
hereby added the Tax Code the following article:
"ARTICLE 437-3 RESPONSIBILITY FOR RETENTION withholding agents sales tax liable for the amounts that are required to retain sanctions... imposed on the agent for breach of their duties are your sole responsibility. "
Article 11. Article 443-1 of the Tax Code shall read as follows:..
"ARTICLE 443-1 RESPONSIBILITY FOR FINANCIAL SERVICES In the case of financial services are responsible, in terms of taxed services, banking establishments, financial corporations, corporations, savings and housing, commercial finance companies, general warehouses and other financial institutions or financial services under the supervision of the banking Superintendency of commercial nature or cooperative, except the management companies of pension funds and severance pay and financial institutes of departmental and regional authorities.
are also responsible entities that usually develop similar to those of the entities mentioned in the preceding paragraph operations, whether or not subject to State surveillance ".
Article 12. Article 466 of the Tax Code shall read as follows:.
"ARTICLE 466. TAXABLE BASE ON SALE GASOLINE ENGINE The basis for liquidating the sales tax from regular and extra gasoline engine will be the producer income. in the case of gasoline imports, the tax base is determined in accordance with Article 459. "
Modifícanse the following paragraphs of Article 476 of the Tax Code, and adiciónanse numerals 14, 15, 16, 17 and 18.
"3 interest on credit operations, provided they are not part of the tax base referred to in Article 447, commissions stockbrokers, management services of state funds, leasing (leasing). the services linked to social security in accordance with the provisions of Law 100 1993. Effective
Jurisprudence 4. the power utilities, water and sewage, street cleaning, garbage collection and residential gas either piped or distributed in cylinders. in the case of telephone service local tax excluding the first 250 pulses billed monthly strata 1 and 2 and the telephone service provided from payphones.
Case Law Effective in May. the service lease agreements, including lease spaces for exhibitions, fairs, and national craft shows.
6. Education services provided by pre-school, elementary, middle and middle, high and special or non-formal education, recognized as such by the government and education services provided by natural persons to such establishments. They are also excluded the following services provided by educational establishments which this paragraph refers restaurant, cafeteria and transportation, as well as developing rendered Laws 30 of 1992 and 115 of 1994.
10. Grooming services, the surveillance approved by the Ministry of Defense, and temporary employment when rendered by persons authorized by the Ministry of Labour and Social Security companies or the National Administrative Department of Cooperatives.
11. Commission for operations executed by users of credit cards and debit cards; fees received by the trust companies in respect of the management of mutual funds; and brokerage commissions in respect of the placement of securities capitalization and insurance and reinsurance and health plans the general social security health issued by the legally authorized by the National Health entities, which are not subject to tax on sales. Effective Jurisprudence
14. Repair services to maritime vessels and air aircraft flag or foreign registration.
15. Ballots entry to sports, cultural events including music and family recreation.
16. Service haircut for men and women.
17. The following services, provided it is intended to land improvement, the agricultural and fisheries production and marketing of the respective products:
A) The irrigation dedicated to the farm land;
B) Design of irrigation systems, installation, construction, operation, management and conservation;
C) The construction of reservoirs for agricultural activity;
D) The preparation and planting land clearing;
E) control of pests, diseases and weeds, including aerial and ground spraying of crops;
F) The cut and mechanized harvesting of agricultural products;
G) The cotton ginning, threshing and drying of agricultural products;
H) sorting, grading and packaging of agricultural products without industrial processing;
I) Technical assistance in the agricultural sector;
J) The capture, processing and marketing of fishery products;
K) The passage and renting fairs pens cattle and sheep;
M) The construction of drainage for agriculture;
N) The construction of ponds for fish farming;
O) animal health programs, and
o) deep drilling for water extraction wells.
Users services that are excluded by this paragraph shall issue a certificate to the supplier of services, in stating the destination, the value and the name and identification. Who provides the service must retain such certification during the period prescribed in Article 632 of the Tax Code, which will serve as support for the exclusion of services.
18. Services and commissions directly related to negotiations agricultural products origin or destination that is conducted through legally constituted bags "
agricultural products Article 14. Article 468 of the Tax Code shall read as follows:.
"ARTICLE 468. GENERAL RATE SALES TAX. The overall rate of sales tax is sixteen percent (16%), for the years 1996, 1997, 1998 and beyond.
This rate also applies to services, except those expressly excluded. Also the general rate shall apply to goods to which Articles 446, 469 and 474.
sixteen percent (16%), which is set here, two and a half percent (2.5%) percentage points, net transfers to local authorities referred to in articles 356 and 357 of the Constitution shall be allocated exclusively for social investments, as provided in paragraph 2o., Article 359 of the Constitution, serving the following destinations and proportions:
1. At least thirty percent (30%) for expenses of the Subsidiary health regime, established by Law 100 of 1993, group homes and preschool, primary, secondary and secondary education, preferentially of those departments or districts whose situated tax per poor is below the national average and for household expenditures welfare and other programs aimed at children, community mothers to complete the value of the UPC subsidized trying Law 100 of 1993 to regime that mothers and community parents, workers and solidarity of the community homes of the Institute of Family Welfare workers to join the Social Insurance Institution or company promoting health they choose in a way that allows them to receive benefits under the contributory scheme referred to in this law, to increase the value of the scholarship of mothers and fathers working community and solidarity of the community homes of the Colombian Institute of Family Welfare workers.
2. At least thirty percent (30%) for the resources demanded by the rural social spending, comprising peasant, indigenous and black communities, and Plante, rural social housing program rural development also part of these resources will be used to subsidize credit for smallholder farmers in areas that are identified as notoriously depressed, according to the regulations set by the government in this regard, in the terms indicated in the development plan.
In any case, the resources referred to in this second paragraph shall be allocated at least seven percent (7%) for rural housing program Better Living. Respecting the establishment of projects in the Caja Agraria. primarily serving the regions and communities identified as high risk of Chagas by the Ministry of Health. Effective Notes
And a minimum of ten percent (10%) over two percentage points sixteen percent (16%) of VAT, for two consecutive fiscal years since 1996, will apply to care and relief debts by coffee growers to develop their activity before December 31, 1994 with Bancafé, the Agrarian Fund and the National Coffee Fund, whose original capital not exceeding three million pesos ($ 3,000,000). And half a percentage point sixteen percent (16%) of VAT, to meet other depressed agricultural sectors. Editor's Notes
3. A minimum of twenty percent (20%) to cover subsidies in sectors related to residential strata 1, II and III of the electricity sector, sub-transmission, transformation, distribution and correction of black and technical losses, Law 143 of 1994, for subsidize I, II, III residential strata in the installation and connection to the system use domestic gas Law 142 of 1994, for transportation programs massification of natural gas, to subsidize and provide the service of drinking water in rural areas .
4. At least ten percent (10%) for pension funds official national, departmental, district and municipal levels.
5. At least three percent (3%) for prevention, promotion, diagnosis, surgical treatment and comprehensive rehabilitation, including transplants in cases that are listed, cardiovascular diseases, diabetes, hematologic, hepatic, oncological, renal and plastic reconstructive, children of poor parents, program to be implemented by the Ministry of Health. Effective Notes
6. Two percent (2%) to develop programs for the third different age Revive program for the improvement of mental health institutions in the country and the attention of not criminally responsible and disability programs for children of poor parents and psychosocial rehabilitation of children. Effective Notes
"PARAGRAPH 1.. The percentages or proportions set out in this Article shall be reviewed every two (2) years from the effective date of this Act. Likewise, the National Government will have uncommitted surplus to finance other items or social investment programs.
"paragraph 2o. For strict compliance with this article a commission monitoring and control, made by the National Government, one representative of the productive sector and the social sector, and two (2) members of each of the third commission, fifth and seventh will be designated the Senate, and three (3) of the House of Representatives respectively.
"PARAGRAPH 3.. The Ministry of Finance must submit to the monitoring committee a biannual report on the collection of VAT and the implementation of specific destinations presented in this article.
" Paragraph 4o. In the case of contracts with public agencies whose tenders have been awarded prior to the effective date of this law, it shall be the prevailing rate on the date of award of the tender. "
Article 15. Article 469 of the Tax Code shall read as follows:
"ARTICLE 469. GENERAL MOTOR VEHICLES WITH RATE. They are subject to the general rate of sales tax the following motor vehicles, motor of any kind:
1. Cars taxis and taxis also classifiable under tariff headings 87.03.21.00.11, 87.03.22.00.11, 87.03.23.00.11, 87.03.24.00.11, 87.03.31.00.11, 87.03.32.00.11 and 87.03. 33.00.11.
2. Vehicles for the transport of ten or more persons, including the driver of heading 87.02 of the tariff.
3. Vehicles for transporting cargo, gross vehicle weight of 0,000 pounds or more American.
4. The ambulance cars, cell phones and Mortuary.
5. The rickshaws tricycles to transport cargo with a maximum capacity of 1,700 pounds.
Also, the overall rate of sales tax to motorcycles manufactured or assembled in the country to apply engine 185 cc, the chassis cabs and bodies of heading 87.06 and 87.07, as long as a . and others are intended for motor vehicles of numerals mentioned in this article "
Article 16. Article 471 of the Tax Code shall read as follows:
"ARTICLE 471. RATES FOR MOTOR VEHICLES. The goods motor vehicles of 87.02, 87.03 and 87.04 of the customs tariff headings are subject to the rate of forty-five percent (45%) in import and sale by the importer, producer or by the marketer or where they may be the result of the service is the paragraph of Article 476. motor vehicles referred to in Article 469, which are subject to the general rate excepted, motor vehicles indicated on the 1st ordinal., of this article, which are subject to the rate of twenty percent (20%), and motor vehicles mentioned in the second ordinal of this article which are subject to the rate of thirty-five percent ( 35%).
Also, they are subject to the fee of forty-five percent (45%) of the chassis cabs heading 87.04, the chassis with engine 87.06, the bodies (including cabs) of heading 87.07, provided that one and other motor vehicles are subject to the rate of forty-five percent (45%) used; also, the air aircraft operating without propel machine of heading 8801, and pleasure boats and sport heading 89.03, more than 30 feet, of foreign manufacture.
Goods classifiable by motor vehicles heading 87.03, except those specified in Article 469, the value in the import declaration is not less than thirty-five thousand dollars (US $ 35,000), including the rights of customs, will be taxed on importation or marketing at the rate of sixty percent (60%).
When it comes to the marketing of goods motor vehicles produced in the country, sortable by heading 87.03, other than those specified in Article 469, and its ex-factory price is equal to or greater than the same amount indicated in the preceding paragraph, excluding sales tax, the tax rate will be sixty percent (60%). The same rate applies to private service air aircraft.
1. Goods subject to the rate of 20%. They are subject to the special rate of twenty percent (20%) the following assets:
a) motor vehicles for the transport of persons, manufactured or assembled in the country, with 1,400 cc engine to, other than those referred Article 469 of the Tax Code;
B) Vehicles for the transport of goods of heading 87.04, a gross vehicle weight of less than ten thousand (10,000) pounds American;
C) chassis with engine of heading 87.O6 and bodies (including cabs) of heading 87.07, as long as one and the other intended for vehicles outlined in the previous two literal;
D) Motorcycles and motorbikes with sidecar, manufactured or assembled in the country, with more than 185 engine cc;
E) Pleasure boats and sport heading 89.03, domestically produced, and
f) Vehicles of heading 87.03. 21.00.19, 87.03.22.00.19, 87.03.23.00.19, 87.03.24.00.19, 87.03.31.00.19, 87.03.32.00.19 and 87.03.33.00.19, other than taxis and included in the the 3rd paragraphs. and 4o., of this article.
2. Goods subject to the rate of thirty-five percent (35%). They are subject to the special rate of thirty-five percent (35%) the following assets:
a) motor vehicles for the transport of persons, with more than 1,400 cc engine and up to 1,800 cc;
B) Imported motor vehicles for the transport of persons with 1,400 cc engine until other than those referred to in Article 469 of the Tax Code;
C) chassis with engine 87.06 and bodies (including cabs) of heading 87.07, as long as one and the other intended for motor vehicles outlined in the previous two literal;
D) Motorcycles and motorbikes with sidecar, imported, and
e) Pleasure boats and sport heading 89.03, up 30 feet, of foreign manufacture.
"PARÁGRAFO Derogate Articles 470 and 472 of the Tax Code
Article 17. Article 473 of the Tax Code shall read as follows:..
" ARTICLE 473. ASSETS UNDER DIFFERENTIAL RATES OF 35 % or 20%. The assets included in this article are subject to differential rate of thirty-five percent (35%), when the sale is made by the person who produces, imports them or sold, or where they may be the result of the service referred to paragraph of Article 476. "
" tariff Designation of goods
"22.08 undenatured ethyl alcohol with a degree
alcoholic volume of less than 80% vol .;
spirits, liqueurs and other beverages
spirits; alcoholic preparations
composed of a kind used for
beverage processing, other than:
sabajones, strikeouts, creams and snacks
less than 20 degrees.
PARÁGRAFO. Imported premium imported whiskeys, understood as those who have an aging period of less than twelve (12) years, are subject to differential rate of twenty percent (20%). "
ARTICLE 18 . the literal a) of Article 474 of the Tax Code shall read as follows:
"a) Petrol engine, 16% of income to the producer. For imports, 16% of the basis referred to in Article 459 "
Article 19. Article 476-1 of the Tax Code shall read as follows:.
" ARTICLE 476-1. INSURANCE taken abroad. Insurance taken abroad to cover transportation risks, boats, aircraft and registered in Colombia vehicles and property in the country, will be taxed with sales tax at the general rate, if they are not subject to this tax in the country of origin.
"When in the country where you take insurance, service be taxed with sales tax at a lower than indicated in the preceding paragraph rate, the tax will the rate equivalent to the difference between applicable in Colombia and the country concerned. the hull insurance, accident and liability to third parties, ships or aircraft for the international transport of goods and those that are contracted by the solidarity fund and guarantee created by Law 100 1993, taken in the country or abroad, will not be taxed with sales tax. "
ARTICLE 20. The literal c) of Article 481 of the Tax Code shall read as follows:
"c) The type of school notebooks heading 48.20 of the customs tariff and printed referred to in Article 478.
Article 481 is hereby added the following literals:
d) powdered milk heading 04.02.10; diapers; edible fats and oil of heading 15.07, 15.11, 15.12, 15.13, 15.16 and 15.17 of the tariff schedule; oil soy and its fractions, condoms, sanitary towels and contraceptive devices, personal use soap, bar soap for washing and bottled water, and
e) are also exempt from sales tax services that are provided in the country developing a written contract and used exclusively abroad by companies without business or activities in Colombia, according to the requirements specified in the regulations. "
hereby added the Tax Code the following article:
"ARTICLE 484-1 TREATMENT OF SALES TAX WITHHELD Those responsible for the sales tax subject to withholding tax in accordance with Article.. 437-1 of the tax Code, may take the amount of tax which has been withheld, as a lower value of the balance due or greater value of the credit balance in the statement of the period during which the withholding was made, or corresponding to either of the following two fiscal periods immediately ".
hereby added the Tax Code the following article:
"ARTICLE 485-1 DISCOUNT SALES TAX CLEARED ON OPERATIONS WITH taxed RESPONSIBLE FOR SIMPLIFIED SCHEME The sales tax retained in operations.. which refers to the literal e) of Article 437, it may be granted by the responsible belonging to the common system, as provided by articles 483 and 485 of the Tax Code. " Editor's Notes
ARTICLE 23 SIMPLIFIED REGIME. Article 499 of the Tax Code shall read as follows:.
"ARTICLE 499. WHO BELONG TO THIS REGIME retailers or retailers, whose sales are taxed at the general rate of sales tax, as well as those who provide taxable services, may enroll in the simplified system of sales tax they meet all of the following conditions:
1 that are natural persons
2 that have more than two commercial establishments
3 who are not..... importers of movable tangible property.
4. Do not sell for others so be it their own name.
5. Its net income from its commercial activity in the immediately preceding fiscal year are less than the sum of seven hundred forty-four million pesos ($ 44,700,000 value basis 1994).
6. Your gross estate tax December to December 31 of the preceding year, less than one hundred twenty-four million two hundred thousand pesos ($ 124.2 million 1994 base year value). "
Article 24. Article 502 of the Tax Code it will read:
"ARTICLE 502. AS TAX SALE FOR RENT COSTS OR EXPENSES. The responsible for the simplified scheme may bear the sales tax that have been paid in the acquisition of goods and services as cost or expense on your income tax return when eligible to be treated as tax-deductible.
Article 25. Article 505 of the Tax Code shall read as follows:.
"ARTICLE 505. COMMON SYSTEM CHANGE A SIMPLIFIED Those responsible under common rules, can only enter the simplified scheme where they demonstrate that in the three (3 ) previous fiscal years, were met for each year, the conditions set out in Article 499. " Effective Jurisprudence
Article 26. Article 510 of the Tax Code shall read as follows:
"ARTICLE 510. ACCOUNT SALES TAX WITHHELD retention agents sales tax, must take an account called." Sales tax retained "where the accrual and payment of the securities withheld register".
hereby added section 530 of the Tax Code with the following paragraph:
"52 purchase orders or sale of goods or services and commercial offers that are accepted on the occasion of the issuance of the order. .. to buy or sell the 9th
numerals 15 and 22 of Article 530 of the Tax Code shall read as follows:
9 endorsement of securities and documents that are granted with the sole purpose of clarifying the conditions. negotiation, such as those made in development of portfolio sales operations, repo, carousel, options and futures.
15. the documents signed with the Bank of the Republic by farmers funds and the Institute of Educational Credit to use ordinary, extraordinary or special credit quotas. Similarly, the documents establishing credit operations between the Central Bank and credit institutions or between the latter are made.
22. the promise of sale contracts property ".
Modifícanse the following paragraphs and paragraph of Article 574 of the Tax Code:
"2 Bimonthly Declaration sales tax for those responsible for this tax belonging to the common system
. 3. . monthly Statement withholding, withholding agents for income tax and complementary sales tax and national stamp tax.
"paragraph 1o. Without prejudice to the provisions of the 2nd numerals. and 3o., of this Article, non-tax payers income and complementary, entities must submit an annual declaration of income and assets, unless they are specifically exempted in Article 598 ".
ARTICLE 29 . hereby added to Article 592 of the Tax Code with the following paragraph:
"4. Taxpayers mentioned in Article 414-1 of this Statute. "
Effective Decisions ARTICLE 30. Article 594-2 of the Tax Code shall read as follows:
" ARTICLE 594-2. TAX RETURNS PRESENTED BY unobligated. Tax returns filed by not obliged to declare not produce any legal effect "
Effective Decisions ARTICLE 31. Article 600 of the Tax Code shall read as follows:.
" ARTICLE 600. FISCAL PERIOD SALES. The fiscal year of sales tax will be bimonthly. The bi-monthly periods are January-February; March April; may June; July August; September-October and November-December. Effective Jurisprudence
"Paragraph. In the event of liquidation or termination of activities during the fiscal period shall be counted from its inception to the dates indicated in Article 595.
" When activities are initiated during the year, the period tax shall be from the date of commencement of activities and the completion date of the respective period "
Effective Decisions ARTICLE 32. Article 601 of the tax Code shall read as follows:.
" ARTICLE 601 . WHO MUST FILE DECLARATION OF SALES. Bimonthly must submit tax return on sales, as appropriate, those responsible for this tax, including exporters.
They are not required to file sales tax, officials belonging to the simplified scheme "
Effective Decisions ARTICLE 33. Article 603 of the Tax Code shall read as follows:.
"ARTICLE 603. OBLIGATION TO DECLARE AND PAY SALES TAX WITHHELD. The value of tax withheld sales, shall be declared and paid within the time limits specified by the national government, using for this purpose the same form prescribed by the Tax and Customs to declare the withholding of taxes income and timbre "
hereby added Article 34 Article 615 of the Tax Code with the following paragraph:.
" paragraph 2o. Those with the quality of withholding agents sales tax, must issue a bimonthly certificate that meets the requirements mentioned in Article 381 of the Tax Code. At the request of the payee, the withholding agent shall issue a certificate for each amount withheld, which must contain the same specifications of the bi-monthly certificate.
"In other respects the provisions of paragraphs shall apply the 1st. And 2nd., Article 381 of the Tax Code."
hereby added the Tax Code the following article:
"ARTICLE 615-1 OBLIGATIONS OF RETAINING AGENT IN SALES TAX When the withholding agent in the sales tax purchases goods or services.. taxed, you must liquidate and withhold the tax applying the rate corresponding retention, which may in no case exceed 50% of the assessed tax, and issue the certificate to the 2nd paragraph referred to Article 615 of the tax Code.. | || entities designated as withholding agents sales tax, in paragraph 1 of Article 437-2 shall discriminate the value of sales tax retained in the document ordering the payment recognition. This document replaces the certificate withholding sales tax.
Notes Effective Legislation Previous
the government will point the concepts and minimum amounts not subject to withholding on account of sales tax ".
Article 36. Article 616 of the Tax Code shall read as follows:.
"ARTICLE 616. FISCAL RECORD BOOK OF OPERATIONS Those who market goods or providing taxable services belonging to the simplified scheme should carry fiscal operations logbook daily for each establishment in which the taxpayer is identified, is properly numbered and the operations performed are recorded daily on a global or discriminated against. at the end of each month should, based on invoices issued to them, totaling the amount paid in the procurement of goods and services as well as income earned in developing their business. "
"This tax book should stand on establishing trade and not presenting it at the time required by the administration, or the finding of delay, will lead to the application of sanctions and procedures referred to in Article 652, It is able to establish those facts by the method specified in Article 653 ".
hereby added the Tax Code the following article:..
"ARTICLE 616-1 INVOICE OR EQUIVALENT DOCUMENT The sales invoice or equivalent document shall be issued, in transactions carried out with traders, importers or service providers or the sale to final consumers
are equivalent to the sales invoice documents:.. the ticket machine register, the entrance ticket to public entertainment, electronic invoicing and others point to the National Government | || Within six months following the effective date of this Act, the National Government will regulate the use of electronic invoicing. "
hereby added the Tax Code the following article:..
"ARTICLE 616-2 CASES IN WHICH THE ISSUING OF INVOICE is required to issue invoice transactions undertaken by banks will not be required, financial corporations, corporations, savings and housing and commercial finance companies. Nor will exist this obligation in the sales made by those responsible for the simplified scheme, and in the case of the sale of goods from agriculture or livestock by people natural, when the amount of this operation is less than two million pesos ($ 2 million base value 1995 year), and in other cases that the national government point ".
hereby added the Tax Code the following article:
"ARTICLE 616-3 companies develop bills without complying with the requirements of the standards or where they lend themselves to issue invoices numbering repeated. a single taxpayer or responsible shall be punished with the closure for a day or place of establishment engaged in the activity.
once applied the sanction of closure, should incur again within two years in any of the facts punishable by this measure, the penalty to be applied will be the closure of ten (10) calendar days and a fine equivalent to that established in the manner provided in Article 655.
When the place closed out further room house, will be allowed the access of people living there, but it can not take place business operations or development activity or occupation, for the duration of the sanction and in any case, the corresponding stamps will be imposed.
The penalty referred to in this article, to be imposed by order, upon transfer of charges to the person or infringing entity, who will have a term of ten (10) days to respond. Against this decision the remedy provided for in Article 735 of the Tax Code.
The penalty will take effect within ten (10) days following the exhaustion of administrative remedies days "
Article 40. Article 617 of the Tax Code shall read as follows:.
" ARTICLE 617. REQUIREMENTS OF THE INVOICE. For tax purposes, the issue of invoice to Article 615 is to deliver the original of the same, with the full requirements of the following concerns:
a) expressly referred to as a bill of sale;
B) Name and surname or name and TIN of the seller or the service provider;
C) Surname and name and address of the purchaser of the goods or services, when it requires discrimination of tax paid, for being a responsible entitled to the corresponding discount;
D) Carry a number corresponding to a sequential numbering system of sales invoices;
E) Date of issue;
F) specific or generic description of goods sold or services rendered;
G) total value of the transaction;
H) The name or social reason and NIT of the printer of the bill, and
i) Indicate the retainer quality sales tax.
At the time of issue of the invoice requirements of subparagraphs a), b), d) and h) shall be preprinted through lithographic, typographical or industrial techniques similar character means. When the taxpayer use a computer billing system or registers, with the impression made by such means pre-printing requirements are considered fulfilled. The billing system should be numbered consecutively bills and must provide the means necessary for their verification and auditing.
"Paragraph. In the case of companies that sell transport tickets will not be required to deliver the original invoice. To that end, be enough to deliver a copy of it."
hereby added the Tax Code the following article:
"Article 618-2 Persons or entities that prepare invoices or equivalent documents, must meet the following requirements:..
1 Develop invoices or equivalent documents with the requirements set forth in the Tax Code and with the characteristics prescribed by the Tax and Customs.
2. Keep a record of the persons or entities who have applied for billing purposes, with their identification, address , number of invoices processed for each client and respective numbers.
3. Refrain from developing invoicing in respect of a particular customer to whom you have developed by that company the same numbering.
4. issue invoice the service, which, in addition to meeting the requirements of Article 617 of the Tax Code, shall have the constancy of the first and last consecutive number of such documents, which prepared the purchaser of the service. "
hereby added the Tax Code the following article.
"ARTICLE 618-3 TERM TO START APPLYING THE BILLING SYSTEM The new requirements set out in the preceding articles must be met for billing issued from. the first of July 1996. "
ARTICLE 43. COMPENSATION
credit balances. Paragraph of Article 815 of the Tax Code shall read as follows:
"PARÁGRAFO. When it comes to responsible sales tax, offsetting credit balances arising from the tax return on sales, may be requested only by those responsible for the goods and services covered by Article 481, and for those who have been subject to retention.
they shall be entitled to compensation, entities that have paid sales tax on the purchase of building materials for social housing, whose plans are duly approved by the Inurbe or by whom he delegated body. they are also entitled to compensation herein provided, cooperatives, non-governmental organizations and other non-profit, self-performing plans previously approved by the Inurbe or his delegate.
are exempt from sales tax, and therefore give rise to compensation, sales of materials for self, performing cooperatives, non-governmental organizations and other non-profit mentioned in the previous paragraph, where delivered to people natural, and that the individual value does not exceed the equivalent of a monthly minimum wage, under the terms and in compliance with the requirements specified in the regulations.
Is exempt from sales tax, entitled to compensation, barbed wire "
Article 44. Article 652 of the Tax Code shall read as follows:.
" ARTICLE 652. SANCTION FOR ISSUING BILLS WITHOUT REQUIREMENTS. Who are obliged to issue invoices, do so without complying with the requirements, shall be liable to sanction of closure or closure of business establishment, office, office or site where the activity, profession or occupation is exercised in accordance with the provisions of articles 657 and 658.
When the sanction referred to in this article, imposed by resolution independent, will previously transfer of charges to the person or entity to punish, who will have a term of ten (10) days to respond. "
Article 45. Article 653 of the Tax Code shall read as follows:
" ARTICLE 653. NO EVIDENCE oF ISSUING ISSUING INVOICES OR WITHOUT FULL oF REQUIREMENTS. When on transactions for which must issue an invoice, do not comply with this obligation or complying without fulfilling the requirements of the law, two officials specially designated by the head of the enforcement division for this purpose, which have found the infringement, they will attest to the fact, by an act in which the same and explanations which invoked who performed the operation without issuing the invoice is appropriated. In the subsequent discussion stage may not claim other than those recorded in the respective minutes explanations "
ARTICLE 46. The title and first paragraph of Article 656 of the Tax Code shall read as follows:.
" ARTICLE 656. PENALTIES FOR REDUCTION OF ACCOUNTING BOOKS. The financial penalties referred to in Article 655 shall be reduced as follows:
ARTICLE 47. SANCTION OF CLOSURE OF ESTABLISHMENT. . The literal a) and the 4th paragraph of Article 657 of the Tax Code shall read as follows:
"a) When no invoice or equivalent document being obliged to do so or is issued without complying with the requirements is issued
. once applied the sanction of closure, should incur again in any sanctionable made with this measure, the penalty to be applied will be the closure of ten (10) calendar days and a fine equivalent to that established in the manner provided in the Article 655 ".
ARTICLE 48. RETURN OF SALES TAX WITHHELD. The Tax hereby added the following article:
"ARTICLE 815-1 Taxpayers subject to withholding tax sales, to obtain a credit balance in your tax return on sales, may request the return of the respective. balance, or impute the corresponding statement in the next fiscal period. "
ARTICLE 49. RETURN OF BALANCES IN FAVOR. Article 850 of the Tax Code shall read as follows:
"Article 850. RETURN OF BALANCES IN FAVOR Taxpayers responsible liquidate or credit balances in their tax returns may request their return
.." The Tax and Customs national must return promptly to taxpayers overpayments or what not because, they have been made in respect of tax and customs obligations, whatever the reason for payment, following the same procedure applies for returns of positive balance.
"PARÁGRAFO. When it comes to responsible sales tax, return of credit balances arising from the tax return on sales, may only be requested by those responsible for the goods and services covered by Article 481, and for those who have been subject to retention.
"shall be entitled to a refund of sales tax paid on the purchase of building materials for social housing, entities whose plans are duly approved by the Inurbe, or this body who delegated. Also they entitled to reimbursement herein provided, cooperatives, non-governmental organizations and other non-profit, self-performing plans previously approved by the Inurbe, or his delegate.
"They are exempt from sales tax, and consequently lead to return, sales of materials for self, performing cooperatives, non-governmental organizations and other non-profit mentioned in the preceding paragraph, provided that are made to individuals, and the individual value does not exceed the equivalent of a monthly minimum wage, terms and compliance with the requirements specified in the regulations.
"it is exempt from sales tax, with right to return, the barbed wire. "