1066 OF 2006

(July 29)

Official Journal No. 46.344 of 29 July 2006

CONGRESS OF THE REPUBLIC

For which standards are dictated for the normalization of the public portfolio and other provisions are dictated.

COLOMBIA CONGRESS

DECRETA:

ARTICLE 1o. MANAGEMENT OF THE PUBLIC PORTFOLIO COLLECTION. In accordance with the principles governing the Public Administration contained in article 209 of the Political Constitution, the public servants that To be in charge of the collection of obligations in favor of the Public Treasury shall be managed in an agile, effective, efficient and timely manner, in order to obtain liquidity for the Public Treasury.

ARTICLE 2o. OBLIGATIONS OF PUBLIC ENTITIES HOLDING A PORTFOLIO IN THEIR FAVOUR. Each of the public entities that are permanently in charge of the exercise of the administrative functions and functions or the provision of services of the State and (a) where the national or territorial level of public revenue or flow is to be collected from the public:

1. Establish by general standard, by the maximum authority or legal representative of the public entity, the Rules of Procedure of the Cartera Law, subject to the provisions of this law, which must include the conditions relating to the conclusion of payment agreements.

2. Include in their respective revenue budgets the total amount of the collection without any deduction.

3. To require for the performance of payment agreements suitable guarantees and to the satisfaction of the entity.

4. Have the respective certificate of budgetary availability and with the authorization of future vigencies, if applicable, in accordance with the Organic Statute of the Budget, for the realization of payment agreements with other entities of the sector public.

5. To report to the General Accounting Office of the Nation, under the same conditions set out in Law 901 of 2004, those debtors who have failed to comply with the payments agreements with them, in order to entity identifies them for that reason in the State's Morose Debtors ' Bulletin.

6. Refrain from concluding payment agreements with debtors that appear reported in the delinquent debtors ' bulletin for non-compliance with payment agreements, unless the non-compliance is remedied and the General Accounting Office of the corresponding certification.

7. Regularise through the payment or the conclusion of a payment agreement the outstanding obligations with other public entities at the latest within six (6) months following the enactment of this law.

PARAGRAFO 1o. 145 of Law 1438 of 2011 >

PARAGRAFO 2o. The National Government within a period of two (2) months from the enactment of this law shall determine the minimum and maximum conditions to which the Internal Regulations of Collection of Portfolio, as set out in the numeral 1 of this Article.

PARAGRAFO 3o. The obligation contained in the numeral l of this article shall be advanced within two (2) months of the enactment of the conditions referred to in the preceding paragraph.

ARTICLE 3o. MORATORICAL INTEREST ON OBLIGATIONS. As of the current law, taxpayers or those responsible for fees, tax contributions and parafiscal contributions that do not cancel them in due time must pay and pay moratorical interests at the rate provided for in the Tax Statute.

Likewise, when the entities authorized to collect the parafiscal contributions do not make the entry to the beneficiary entities within the terms established for this purpose, they will be generated in their capacity and without the need for prior processing. any, moratory interest at the time of payment, at the rate indicated in the preceding paragraph and charged to its own resources, without prejudice to other penalties to be imposed.

ARTICLE 4. INTEREST COLLECTION ON THE BASIS OF PENSION OBLIGATIONS AND PRESCRIPTION OF THE RECOVERY ACTION. The obligations by concept of pension parts will cause a DTF interest between the date of payment of the pension table and the date reimbursement by the concurrent entity. The right to the recovery of the pension parts will be prescribed for the three (3) years following the payment of the respective pension. The settlement shall be carried out with the applicable DTF for each month of default.

PARAGRAFO. When payment agreements are concluded on social security in pensions under no circumstances that may be established, damages to the affiliate or to the common fund of nature public.

ARTICLE 5o. FACULTY OF COACTIVE RECOVERY AND PROCEDURE FOR PUBLIC ENTITIES. Public entities that are permanently in charge of the exercise of the administrative activities and functions or the provision of services of the Colombian State and They have to collect public income or flow, from the national, territorial level, including the autonomous bodies and entities with special status granted by the Political Constitution, have coactive jurisdiction to do so (a) the obligations which are payable in their favour and, for these purposes, must be followed by procedure described in the Tax Statute.

PARAGRAFO 1o. The debts generated in contracts of mutual or those arising from civil or commercial obligations in which the entities indicated in this article are excluded from the scope of this law. develop a collection activity similar to or equal to private individuals, in the development of the private regime that applies to the main business of their business, when such a regime is enshrined in law or in the social statutes of society.

PARAGRAFO 2o. The legal representatives of the entities referred to in this article, for the purpose of ending the co-active collection processes and proceeding to their file, are entitled to give application to points 1o and 2o of article 820 of the Tax Statute.

PARAGRAFO 3o. The Prima Media Regime Administrators with Defined Benefit will continue to exercise the coactive collection faculty granted to them by the 1993 100 Act and regulations.

ARTICLE 6o. amend paragraph 1 of Article 804 of the Tax Statute, which remains:

" As of 1 January 2006, payments which, by any concept, make taxpayers, persons responsible, withholding or customs users in respect of debts due to their duties, shall be charged to the period and tax which They indicate, in the same proportions with which the updated penalties are involved, interest, advances, taxes and deductions, within the total obligation at the time of payment. "

ARTICLE 7o. Add a transient paragraph to article 814 of the Tax Statute, which remains:

" Transitional paragraph. Taxpayers who within six (6) months of the current law of this law cancel 30% (30%) of the value of the tax and of the penalties, against one or more concepts and periods that are in arrears to 31 of December 2004, may be entitled to obtain a payment facility under the following conditions:

1. Up to one year, no guarantee, payable in six (6) equal bi-monthly instalments.

2. Up to two (2) years, with a guarantee covering the value of taxes and penalties submitted in time, payable in twelve (12) equal bi-monthly instalments.

For the purpose, the taxpayer must credit, within the above mentioned opportunity, compliance with the following requirements:

(a) Pay 30% (30%) of the total debt for tax and penalty in cash, against each of the periods and concepts by which the taxpayer intends to obtain the facility, imputing the payment in the first place to tax, second to sanctions with the update to which there is place and finally to interest;

b) Request in writing to the competent administration the ease of payment, stating in an express manner the requested period and indicating the periods and concepts object of the application, as well as the description of the guarantee offered by documents proving their existence;

The time limit may be granted even if there is an existing payment facility or the previous facility has been declared without effect. In the event that the facility is not longer than one year, there will be only the lifting of the preventive measures on banking embargoes that are in place.

The ease here contemplated also comes against the interest caused by the date of the formation of bonds established in Laws 345 of 1996 and 487 of 1998; for the effect shall be to make the investment by 100% of its value to the authorised entities and to defer the amount of interest paid to the default rate corresponding to the date of the investment constitution.

In relation to the term debt, and for as long as the facility is authorized for payment, the term interest calculated on a daily basis shall be settled at the same rate established for the moratorio interest. In the case where the granted facility is equal to or less than one year, there shall be an interest in daily interest, equivalent to 70% (70%) of the value of the default interest.

In the event that the rate of default is legally modified for the duration of the facility, the interest in both the moratorio and the term may be readjusted at the taxpayer's request.

The taxpayer who cancels one hundred percent (100%) of the tax on his or her charge for term and period, imputing his payment to tax, will be able to access a payment facility for the penalties and interest owed to a three-year term, payable in six (6) half-yearly quotas, subject to the provision of security.

In the event that the effective payment made by the taxpayers, holding agents and liable within the six (6) months following the date of entry into force of this law covers the total value of the obligation per period or tax, the interest rate to be settled and paid, will correspond to the fourth part of the rate of moratorio interest in force at the time of payment.

The provisions laid down in this Article shall apply to territorial entities, without the need for an administrative act which so provides.

In order to obtain the payment facilities covered by this transitional paragraph, the taxpayer shall be kept up to date on the payment of its obligations for the post-December 31 December 2004. "

ARTICLE 8o. Amend 2o of article 817 of the Tax Statute, which remains as follows:

"The jurisdiction to decree the prescription of the charging action shall be from the respective National Tax or Tax Administrators and the respective National Customs, and shall be either ex officio or at the request of a party."

ARTICLE 9o. Add the Tax Statute with the following article:

" Article 837-1. Inembargability limit. For the purpose of the liens to savings accounts, delivered by the Directorate of Taxes and National Customs within the administrative processes of recovery that is carried out against natural persons, the limit of inembargability is twenty-five (25) current monthly legal minimum wages, deposited in the oldest savings account of which the taxpayer is a holder.

In the case of processes that are brought forward against legal persons there is no limit of inembargability.

They will not be susceptible to precautionary measures by the DIAN property affected with family assets that are not embargable. "

However, there will be no limit of inembargability, these resources will not be able to be used by the executing entity until the accretion in its favor is fully demonstrated, with judicial failure duly executed or due to the expiration of the legal terms that he or she has executed to exercise the judicial proceedings.

The resources that will be foreclosed will remain frozen in the debtor's bank account until the demand or the execution is admitted, guarantee the payment of 100% of the value under discussion, by means of bank or insurance companies. In both cases, the executing entity must proceed immediately, either on its own initiative or at the request of a party, to order the embargo.

The flow provided or offered by the executed according to the preceding paragraph must be accepted by the entity.

ARTICLE 10. Add the item number 4 in Article 19 of the Tax Statute, with the following paragraph:

"The calculation of this net profit or surplus shall be made in accordance with the law and the cooperative regulations in force."

ARTICLE 11. Add a literal e) to article 580 of the Tax Statute and modify paragraph 2 of the article 606 of the Tax Statute, which remain so:

"e) When the source retention declaration is present without payment".

" Paragraph 2o. The presentation of the declaration that this article deals with this article will be mandatory in all cases. Where no operations subject to retention have been carried out in the month, the declaration shall be presented in zeros. '

ARTICLE 12. Amend article 635 of the Tax Statute, which remains as follows:

" Article 635. Determination of the rate of moratorical interest. For tax purposes and in the face of obligations due to legal maturity from 1 January 2006, the rate of default shall be the rate equivalent to the effective rate of usury certified by the Financial Superintendence of Colombia. for the respective month of default.

Obligations due prior to 1 January 2006 and which are pending payment at December 31, 2005, will have to settle and pay delinquent interest at the rate in force on December 31, 2005 for the time of default. (a) to this day, without prejudice to the interest to be generated from that date at the rate and conditions set out in the preceding subparagraph.

PARAGRAFO. What is provided for in this article and in article 867-1 will have effects in relation to national, departmental, municipal, and district taxes. "

ARTICLE 13. SOLIDARITY IN CURRENCY AND CUSTOMS MATTERS. In customs and currency matters, it will apply to the total amount of obligations, solidarity and subsidiarity in the form established in the Tax Statute.

The linkage shall be made in accordance with the procedure laid down in Title VIII of the Fifth Book of that order and other rules that add and supplement it.

ARTICLE 14. POPAYAN SEISMIC PORTFOLIO. The owner or delegate of the person who manages the Popayán seismic portfolio will examine the promissory notes of the debtors affected by the earthquake of March 31, 1983, verifying whether for each one of them has operated the extinction of the obligation by prescription.

Similarly, the holder of the portfolio will inform the user about the outcome of the verification or investigation that is done in each page.

ARTICLE 15. Based on items 64, 65, 66 and the numeral 9 of article 150 of our Political Constitution and in order to rehabilitate users in the financial sector and to reactivate the country's agricultural holding, authorize the Colombian Institute of Rural Development, Incoder, to carry out the restructuring of the loans (land, production, agricultural machinery, contribution for recovery and investment recovery of the districts and irrigation users) which it owes to the beneficiaries and users of the Incoder, including the total or partial remission of interest caused and stimulus to prepaid (with capital rebates), in accordance with the regulations to be established for such purposes by its Board of Directors.

PARAGRAFO 1o. Authorize the Incoder to within the framework of the production credit programs granted to land reform users and guaranteed by the Incora fully or partially redeem the interests caused and capitalised that they owe on these users.

PARAGRAFO 2o. The Board of Directors of the Colombian Institute of Rural Development, Incoder, will have a period of five months from the date of the current law, to regulate this plan of portfolio relief and their execution shall be carried out within 12 months of the date of issue of the said Regulation.

ARTICLE 16. Authorize the institutes in liquidation of the agricultural sector (Incora in liquidation and INAT in liquidation) to carry out the portfolio not received by the Colombian Institute of Development Rural, Incoder, to the Central de Inversiones S. A., CISA, in order to restructure it and to enable the beneficiaries and/or users in the financial sector, being empowered to establish stimulus to the prepayment of the obligations. The CISA recoveries will be transferred directly to the National Treasury.

ARTICLE 17. As set out in Articles 8o and 9o of this law for the DIAN, it will also apply to administrative collection processes. to advance other public entities. For these purposes, the head of the respective entity is competent to decree the prescription of trade.

ARTICLE 18. RESTRICTIONS ON SUPPORT OF THE NATION. 66 of Law 1537 of 2012 >

ARTICLE 19. For the purposes of the accounting consolidation processes of accounts receivable, portfolio and assimilated accounts, the public entities to which this law is addressed may contract with audit firms of In order to ensure that the national government is in a position to review, validate and issue a concept on the management ahead of each obligation and, consequently, on the origin of the adopt the sanitation recommendations.

ARTICLE 20. ADMINISTRATION AND DISPOSAL OF GOODS. The National Tax and Customs Directorate, DIAN, directly or through third parties, shall administer and dispose of the goods awarded in favor of the Nation in accordance with the provisions of the article 840 of the Tax Statute, of those received in payment of tax, customs and currency obligations of the DIAN within the conforcible processes and administrative forced liquidation, as well as those received within the restructuring processes of the Law 550 in 1999. The National Government shall regulate the application of this Article in accordance with Law 80 and other rules that modify it.

ARTICLE 21. VALIDITY AND REPEAL. This law governs from its promulgation and repeals the provisions that are contrary to it, in particular the phrase " Neither shall there be criminal responsibility when the agent holds or responsible for the tax on the sales prove that you have entered into a payment agreement for the sums due and that the payment is in due form, " contained in item 42 of Law 633 of 2000, item 1o of the article 31 of Decree 1092 of June 21, 1996, and paragraph 2o of Article 634, Articles 3o and 4 of Article 814 and Article 814-3 2) of the Staff Regulations Tax.

The President of the honorable Senate of the Republic,

CLAUDIA BLUM OF BARBERI.

The Secretary General of the honorable Senate of the Republic,

EMILIO RAMON OTERO DAJUD.

The President of the honorable House of Representatives,

JULY E. GALLARDO ARCHBOLD.

The Secretary General of the honorable House of Representatives,

ANGELINO LIZANO RIVERA.

COLOMBIA-NATIONAL GOVERNMENT

Publish and comply.

Dada en Bogotá, D. C., on July 29, 2006.

ALVARO URIBE VELEZ

The Minister of Finance and Public Credit,

ALBERTO CARRASQUILLA BARRIER.

The Minister of Agriculture and Rural Development,

ANDRES FELIPE ARIAS LEIVA.