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Whereby Article 18 Of Law 677 Of 2001 Is Amended, "through Which Rules On Exceptional Treatment For Territorial Regimes Are Issued"

Original Language Title: Por la cual se modifica el artículo 18 de la Ley 677 de 2001, "por medio de la cual se expiden normas sobre tratamientos excepcionales para regímenes territoriales"

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1087 OF 2006

(August 17)

Official Journal No. 46.363 of 17 August 2006

CONGRESS OF THE REPUBLIC

By which article 18 of Law 677 of 2001 is amended.

The Congress of Colombia

DECRETA:

ARTICLE 1o. Amend point 1o, paragraph 2o of paragraph 2o and add a paragraph in article 18 of Law 677 of August 3, 2001, which shall remain so:

Article 18. Imports of goods into the Special Customs Regime Zone of Maicao, Uribia and Manaure, except as provided in paragraph 2 of this Article shall be subject to only for the payment of a Goods Income Tax, which will be collected, administered and controlled by the National Tax and Customs Directorate. The value of the national revenues will be transferred by the Nation to the department of La Guajira, which will be exclusively destined for social investment within its territory.

PARAGRAFO 1o: The tax will be settled and paid in the form set by the National Government.

PARAGRAFO 2o. The merchandise income tax noted in this article, will be caused without prejudice to the application of the consumption tax that is dealt with by Law 223 of 1995 or in the rules that add or modify it, which must be cancelled in port on the taxed products that will be introduced to the Special Customs Regime Area of Maicao, Uribia and Manaure to the rest of the national territory. The department shall exercise the respective control.

Foreign products taxed on the consumption tax that is covered by Law 223 of 1995 and introduced to the Special Customs area of Maicao, Uribia and Manaure under the franchise mode to be intended for third countries by means of the export invoice, shall not generate such taxes, and the health certificate shall be deemed to be approved with the health certificate or free-selling certificate of the country of origin.

PARAGRAFO 3o. At least ten percent (10%) of the total of the collection will be allocated to social investment in the area of Bahia Portete-municipality of Uribia.

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ARTICLE 2o. This law governs from the date of your issue and repeals the rules that are contrary to you.

The President of the honorable Senate of the Republic,

DILIAN FRANCSCA TORO TORRES.

The Secretary General of the honorable Senate of the Republic,

EMILIO RAMON OTERO DAJUD.

The President of the honorable House of Representatives,

ALFREDO NECK BAUTE.

The Secretary General of the honorable House of Representatives,

ANGELINO LIZANO RIVERA.

COLOMBIA-NATIONAL GOVERNMENT

Publish and comply.

Dada in Bogotá, D. C., on August 17, 2006.

ALVARO URIBE VELEZ

The Minister of Finance and Public Credit,

ALBERTO CARRASQUILLA BARRIER.

The Minister of Commerce, Industry and Tourism,

JORGE HUMBERTO BOTERO ANGULO.

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