Key Benefits:
1101 OF 2006
(November 22)
Official Journal No. 46.461 of 23 November 2006
CONGRESS OF THE REPUBLIC
By which the 1996 Law 300 is amended-General Law on Tourism and other provisions are dictated.
COLOMBIA CONGRESS
DECRETA:
ARTICLE 1o. Article 40 of Law 300 of 1996, will be thus: The parafiscal contribution to the promotion of tourism. Create a parafiscal contribution towards the promotion and competitiveness of tourism. The contribution shall be borne by the contributors provided for in Article 3o of this Law. Contribution that will in no case be moved to the user.
ARTICLE 2o. Article 41 of Law 300 of 1996, will be as follows: Contribution settlement base. The parafiscal contribution shall be settled quarterly for a value corresponding to 2.5 per thousand of the operating income, linked to the activity submitted to the lien, of the contributors mentioned in the article 3o of this law.
The collecting entity may obtain the payment of the contribution by coactive recovery where necessary. For this purpose, it shall have powers of co-active jurisdiction.
PARAGRAFO 1o. For tourism service providers whose principal remuneration consists of a commission or percentage of sales, the value of the commissions received shall be understood as operating income; the case of operators of receptive and wholesale tourism, the term 'operational income' means the one which is once deducted from the payments to the tourist suppliers.
PARAGRAFO 2o. Dealing with the regular air transport of passengers, as an exception regime, the settlement of the contribution that this article deals with will be made on the basis of passengers carried on flights international origin or final destination is Colombia. For this purpose, the contribution per passenger will be the sum of US$ 1 U.S. dollar or its equivalent in Colombian pesos that will not be part of the authorized rate.
Civil Aeronautics will present the relationship of passengers carried on international flights by each airline and regulate this collection.
PARAGRAFO 3o. For the tourist bars and restaurants referred to in this article, the contribution shall be 1.5 per thousand of the operating income.
PARAGRAFO 4o. The parafiscal contribution will not be subject to additional levies.
ARTICLE 3. CONTRIBUTE TO THE PARAFISCAL CONTRIBUTION FOR THE PROMOTION OF TOURISM. For the purposes set out in Article 1o of this Law, the following shall be considered as contributors:
1. Hotels and resorts.
2. Tourist dwellings and other types of non-permanent accommodation, the annual sales of which are higher than 50 smlmv, excluding establishments providing the accommodation service for hours. In the case of tourist dwellings located in the indigenous territories, the contribution to those whose annual sales will be higher than 100 smlmv will be applied.
3. Travel and tourism agencies, wholesale agencies and operating agencies.
4. The offices of tourist representations.
5. Companies engaged in the operation of activities such as canoeing, balsage, speleology, climbing, paragliding, canopee, diving, water sports in general.
6. Professional operators of congresses, fairs and conventions.
7. Vehicle lessors for domestic and international tourism.
8. Users, operators, developers, and industrialists in tourist free zones.
9. Timeshare and multi-property project marketing companies.
10. Tourist bars and restaurants, whose annual sales are superimposed on the 500 minimum monthly legal salaries in force.
11. Therapeutic centres or spas which use water, mineral-medicinal, thermal treatments or other natural physical means for which annual sales are higher than 500 smlmv for therapeutic purposes.
12. The savings companies for travel and pre-paid tourism services.
13. Theme parks.
14. Airport and road dealerships.
15. Passenger transport companies: air carriers whose annual sales are higher than 500 smlv and land, except for urban transport and operating within metropolitan areas or dormitory cities.
16. Specialized automotive ground transportation companies, chivas operating companies and other automotive vehicles that provide tourist transportation services.
17. Tour operators in national parks who provide services other than those mentioned in this article.
18. The convention centers.
19. Travel insurance and travel insurance companies.
20. Port companies oriented to tourism or tourist ports by way of the operation of tourist docks.
21. Trade establishments located in the land, air and sea passenger transport terminals whose annual sales are higher than 100 smlmv.
PARAGRAFO 1o. For the purposes of settlement of the value of the parafiscal contribution that the item 2otreats, the value of the sales made shall be excluded from the sales of the hotels for timeshare companies.
PARAGRAFO 2o. For the tax or tax purposes of this law, it is considered that natural or legal persons whose activity is to lease or sublease for the purposes of this law are considered to provide tourist housing services. periods of less than 30 days with or without complementary services, real estate owned or owned by third parties, or intermediary between lessors and lessees to lease immovable property under the above conditions. It is presumed that whoever appears to be renting in the same municipality or district more than five properties owned or owned by third parties for periods of less than 30 days is a tourist provider.
PARAGRAFO 3o. The Ministry of Commerce, Industry and Tourism will define the criteria for granting the quality of "tourist" to the bars and restaurants referred to in the numeral 10 of this article.
PARAGRAFO 4o. Dealing with the road and airport concessionaires concerned by the numeral 14 of Article 3o of this Article, the settlement of the contribution shall be made on the basis of the transport of passengers.
ARTICLE 4. TAX ON TOURISM AS A SOCIAL INVESTMENT. Create, from the date of entry into force of this law, the national tax on tourism as a social investment through the promotion and strengthening of the competitiveness, which includes training and tourism quality.
The operative event for the tax on tourism is the entry into the Colombian territory of foreign persons, in the means of air transport of international traffic.
The active subject of the tax for tourism is the Nation-Ministry of Finance and Public Credit. They are taxpayers of the tax for tourism, all foreign people, who enter Colombia, in means of air transport of international traffic.
The following people will be exempt from the tax for tourism. The national government shall determine by regulation the operational conditions for such exemptions.
(a) The diplomatic and consular agents of foreign governments accredited to the Colombian Government, and the officials of international organizations established under treaties or international conventions signed and ratified by the Colombia;
(b) The crew of international traffic aircraft and the personnel of international air traffic lines, who, by the nature of their work, are required to enter into national territory in commission of services or in compliance with their tasks;
c) Students, fellows, researchers, researchers, and seniors;
d) Passengers in transit in the Colombian territory;
e) Persons entering Colombian territory in case of forced arrival into the national territory, including cases of medical emergencies produced on board.
The tax rate for tourism, during the years 2006, 2007 and 2008, is the sum of US$ 5 Dollars from the United States or its equivalent in Colombian pesos. From January 1, 2009 until December 31, 2011, the tax rate for tourism will be the sum of US$ 10 Dollars from the United States of America or its equivalent in Colombian pesos. From January 1, 2012 the tax rate for tourism will be the sum of US$ 15 Dollars from the United States of America or its equivalent in Colombian pesos.
The tax on tourism should be included by companies that provide on a regular basis the international air transport service of passengers destined for Colombia, in the value of tickets or airfares and their payment will be made quarterly.
ARTICLE 5o. THE AIRLINE ' S TOURISM TAX COLLECTION. The value of the tourism tax collection referred to in Article 4 of this Law will be borne by the companies providing the tax. to regulate the international air transport service of passengers destined for Colombia and must be consigned to a special account of the Public Credit Directorate and the National Treasury of the Ministry of Finance and Public Credit and will be appropriate in the General Budget of the Nation in the fiscal vigencies corresponding to its raised and in subsequent ones.
NEW ARTICLE. CONSTITUTION OF FIDUCIAS FOR THE EXECUTION OF PROJECTS OF THE TOURISM PROMOTION FUND<1 >. 41 of Law 1450 of 2011. The new text is as follows: > The Ministry of Commerce, Industry and Tourism as holder of the appropriations financed with the tax for tourism referred to in article 4or of this law, or (a) who manages such resources, may conclude contracts of commercial trust or join existing self-employed assets, through which plans, programmes and projects for promotion and competitiveness are fully implemented tourism approved by the Steering Committee of the Tourism Promotion Fund< 1 > according to paragraph 1o of article 6or Act 1101.
PARAGRAFO 1o. Through the autonomous heritages referred to in this article, the resources or contributions may be executed, which for the same purposes the Steering Committee of the Tourism Promotion Fund< 1 > or public entities of national or territorial order, corresponding to goods or sources other than tourism-bound tax.
PARAGRAFO 2o. Public entities of the national order may directly hold agreements or contracts with the managing entity of the Tourism Promotion Fund<1 >, to implement the resources destined for the promotion and the tourism competitiveness
ARTICLE 6o. DESTINATION OF RESOURCES FROM THE TAX ON TOURISM. The resources from the tax for tourism will be used for its promotion and competitiveness in a way that promotes recreation and the proper use of the free time, as provided for in article 52 of the Political Constitution.
PARAGRAFO. The Tourism Promotion Fund Steering Committee<1 > referred to in article 11 of this law will approve the plans and programmes in which these resources will be invested in accordance with the Tourism Policy established by the Ministry of Trade, Industry and Tourism and its implementation will be carried out through Proexport for international promotion, and with the Manager of the Tourism Promotion Fund<1 > that it deals with article 9o of this law, for internal promotion and competitiveness.
ARTICLE 7o. RESOURCES FOR THE EXPLOITATION OF TOURISM-RELATED BRANDS. The resources from the exploitation of tourism-related brands, owned by the Ministry of Commerce, Industry and Tourism, will take part in the appropriation of resources. Prosecutors of the Ministry of Commerce, Industry and Tourism will be directed to the implementation of the programs of competitiveness and internal and international tourism promotion in accordance with the guidelines established by the Ministry of Commerce, Industry and Tourism in accordance with the provisions of the Tourism Policy.
ARTICLE 8o. TOURISM PROMOTION FUND RESOURCES<1 >. In addition to the parafiscal contribution provided for in article 1o of this law, the Tourism Promotion Fund<1 >, will have the following resources:
a) Assets acquired with the resources of the parafiscal contribution;
b) Donations;
c) Resources from sponsorships and business activities;
d) The resources derived from the economic exploitation of the assets that were owned by the National Tourism Corporation, in the terms of the regulations that the Ministry of Trade Industry and Tourism will issue for the effect;
e) The resources that come from international cooperation in the field of tourism and any other resource that is channelled through treasury;
f) The financial returns arising from the handling of the previous items;
g) Other assets received for the development of their functions.
ARTICLE 9o. THE ARTICLE 45 OF THE 1996 LAW 300 WILL THUS REMAIN: ADMINISTRATION OF THE TOURISM PROMOTION FUND<1>. The Ministry of Commerce, Industry and Tourism will be able to conclude contracts with the private sector of tourism that meets conditions of national representativeness of the sectors contributing for the administration of the Fund of Tourism Promotion < 1 >. The Ministry of Commerce, Industry and Tourism will regulate the matter
ARTICLE 10. THE ARTICLE 43 OF THE 1996 LAW 300 WILL THUS REMAIN: DESTINATION OF TOURISM PROMOTION FUND RESOURCES<1>. The resources of the Tourism Promotion Fund <1 > will be devoted to the execution of projects of competitiveness, promotion and marketing in order to increase the internal and receptive tourism, in accordance with the Tourism that the Ministry of Commerce, Industry and Tourism present to the Steering Committee of the Tourism Promotion Fund <1 >, which will take into account the projects previously included in the Bank of Projects created in the present law.
The Fund will also aim to finance the implementation of prevention policies and campaigns for the eradication of tourism associated with sexual practices with minors, which will be drawn up by the Ministry of Commerce, Industry and Tourism in coordination with the Colombian Family Welfare Institute. A percentage of the resources of the Tourism Promotion Fund<1 > to be defined annually by the Board of Directors and the total amount of fines imposed on tourism service providers In execution of Law 679 of 2001, will be used for this purpose. The government will regulate the matter as necessary.
ARTICLE 11. ARTICLE 46 OF LAW 300 OF 1996, WILL BE SO: OF THE STEERING COMMITTEE OF THE TOURISM PROMOTION FUND. The Tourism Promotion Fund<1 will have a 10-member Steering Committee, as follows:
(a) The Minister of Commerce, Industry and Tourism who will only be able to delegate to the deputy minister of the branch. The representative of the Ministry of Trade, Industry and Tourism shall chair the Committee;
b) The President of Proexport or its delegate;
c) Five (5) representatives of contributing organizations;
d) A Governor appointed by the Conference of Governors;
e) A mayor designated by the Colombian Federation of Municipalities;
f) A representative of the ecotourism sector.
At the meetings of the Fund's Steering Committee, the Director (a) of the Colombian Institute of Family Welfare will be invited, whenever the allocation of resources for the implementation of prevention policies and campaigns for the eradication of tourism associated with sexual practices with minors.
PARAGRAFO 1o. The adoption of the decisions of the Steering Committee will require the favorable vote of the Ministry of Commerce, Industry and Tourism.
PARAGRAFO 2o. The Ministry of Commerce, Industry and Tourism will regulate the selection procedure for union representatives to the Steering Committee of the Tourism Promotion Fund< 1 >, ensuring the participation of small tour service providers.
PARAGRAFO 3o. The managers and representatives of the associations or agremations that are part of the Steering Committee of the Tourism Promotion Fund<1 >, must be chosen observing the conditions and terms set out in article 43 of Law 188 of 1995.
TRANSIENT PARAGRAPH. The Steering Committee of the Tourism Promotion Fund<1 > referred to in Article 46 of Law 300 of 1996, continue to perform its duties until the new Committee on this Article is integrated.
ARTICLE 12. ARTICLE 62 OF THE 1996 LAW 300, WILL BE SO: TOURISM SERVICE PROVIDERS TO REGISTER. They are tourism service providers as follows:
1. Hotels, resorts, camps, tourist accommodation and other types of non-permanent accommodation, excluding establishments providing the accommodation service for hours.
2. Travel and tourism agencies, wholesale agencies and operating agencies.
3. The offices of tourist representations.
4. The tour guides.
5. Professional operators of congresses, fairs and conventions.
6. Vehicle lessors for domestic and international tourism.
7. Users, operators, developers, and industrialists in tourist free zones.
8. The promoting and marketing companies of timeshare and multiproperty projects.
9. Catering establishments and bars, whose net operating income is higher than the current 500 minimum monthly legal salaries.
10. The savings companies for travel and pre-paid tourism services.
11. Park tour service dealers.
12. The other that the Ministry of Commerce, Industry and Tourism determines.
13. The specialized automotive land transport companies, the operating companies of chivas and other automotive vehicles that provide tourist transportation service.
ARTICLE 13. ARTICLE 61 OF THE ACT 300 OF 1996, WILL BE SO: NATIONAL REGISTRATION OF TOURISM AND COLLECTION OF PARAFISCAL CONTRIBUTION FOR THE PROMOTION OF TOURISM. The Ministry of Commerce, Industry and Tourism, may delegate to the Chambers of Commerce the National Register of Tourism, in which all the tourist service providers referred to in the article must register href="ley_0300_1996.html#12"> 12 of this law, which carry out their operations in Colombia and the collection of the parafiscal contribution that is dealt with in article 1 of this law. The Ministry of Commerce, Industry and Tourism will determine the remuneration that the Chambers of Commerce will receive for such collection.
PARAGRAFO 1o. The Chambers of Commerce, for the purposes outlined in the preceding paragraph, shall ensure a uniform collection scheme and a National Single Register, verify the prerequisites for registration or Renewal of registration and provision of an online information system for the Ministry of Commerce, Industry and Tourism. For the fulfilment of the obligations of this delegation the Chambers of Commerce shall apply the same contractual regime governing the function of the Commercial Registry.
PARAGRAFO 2o. Obtaining the Registry will be a prerequisite and mandatory for the operation of the tourist establishments.
PARAGRAFO 3o. The Ministry of Commerce, Industry and Tourism shall establish the conditions and requirements necessary for the registration and updating of the National Register of Tourism and the other conditions for the financial year of the function by the chambers of commerce.
PARAGRAFO 4o. The Ministry of Commerce, Industry and Tourism will set the rates for the National Tourism Registry in the terms of Article 338 of the Constitution. Politics. For these purposes, the recoverable costs are necessary to manage the collection, updating and preservation of the information that the Registry supports.
PARAGRAFO Transitory. The current managing body of the Tourism Promotion Fund<1 > will continue to raise the parafiscal contribution for the promotion of your rism until when the Ministry of Commerce, Industry and Tourism, issue the appropriate regulations.
ARTICLE 14. ARTICLE 1O OF ARTICLE 39 OF THE ACT 300 OF 1996, WILL BE SO: PROMOTION OF TOURIST ACTIVITY. The National Customs and Tax Directorate, DIAN, will return to the Foreign tourists in the country are one hundred percent (100%) of the sales tax that they cancel for the purchases of goods taxed in the national territory. The government will regulate the matter.
The government will regulate operating mechanisms to ensure the effective and immediate return of VAT in this article.
ARTICLE 15. COMPENSATED RATE. Findeter may carry out operations for the financing of projects, investments, or activities related to the tourism sector, applying compensated rates as long as the resources equivalent to the amount of the subsidy provengan of the Nation, public entities of the national order, territorial entities, or their decentralized, international organizations, non-governmental organizations, regional corporations, national or regional funds, associations or public or private sector-specific referrals to or from part of their utilities for that purpose.
ARTICLE 16. TAX INCENTIVES. 18 of Law 1558 of 2012. The new text is as follows: > Only tourist service providers duly registered in the National Register of Tourism may be beneficiaries of tax and tax incentives enshrined in their favour in the National, departmental, district or municipal order, which is intended to stimulate, support or promote tourist activity. The omission of the update of the National Register of Tourism, as well as the non-compliance in the payment of the parafiscal contribution, will suspend the tax incentive corresponding to the fiscal year in which the omission or default is presented
ARTICLE 17. PROMOTION OF HISTORICAL AND CULTURAL HERITAGE. The Tourism Policy designed by the Ministry of Commerce, Industry and Tourism will have to contain a specific and priority plan of promotion and marketing projects related to the Colombia, declared by Unesco as "World Heritage of Cultural or Natural Humanity".
ARTICLE 18. TOURISM PROJECT BANK. As part of the Tourism Policy, the Bank of Tourism Projects will create the Bank of Tourism Projects in which, for each annual term, the projects of the Territorial Entities must be registered in respect of which they are required resources for promotion from the tax sources provided for in this law, or from the General Budget of the Nation. For the registration of the respective projects and the allocation of the resources, the following rules shall be taken into account:
1. The projects will be included in the Bank by means of an express decision of the Steering Committee of the Tourism Promotion Fund<1 >, upon request of the Territorial Entities and private entities contributing.
2. Contributions shall be made on the basis of co-financing with the territorial entities.
3. In no case shall a co-financing of more than 50% of the respective project be authorised.
23 of Law 1558 of 2012. The new text is as follows: > For the municipality of category 4, 5th and 6th the co-financing may be up to 80%.
4. No project will receive resources in excess of 10% of the resources allocated to the Bank of Tourism Projects in the respective annuity.
5. The allocation of resources shall take into account the optimisation of the competitive advantages of the various tourist destinations and the balanced promotion of territorial entities.
6. For the Tourist Projects Bank, no less than 20% or more than 50% of the resources referred to in this Article shall be allocated.
7. 23 of Law 1558 of 2012. The new text is as follows: > 30% of the resources earmarked for the Bank of Tourism Projects in the respective annuity, will be destined for tourism projects in the territorial entities.
PARAGRAFO 1o. 23 of Law 1558 of 2012. The new text is as follows: > The projects coming from the departments of Guaviare, Vaupes, Putumayo, Amazonas, Vichada, Caqueta, Guainia, the biogeographical Choco, for possessing and committing to preserve its rich biodiversity and the municipalities of The sixth category of San Agustin and Isnos in the department of Huila, Inza (Tierradentro) in the Department of Cauca, and Mompox in the Department of Bolivar declared historical patrimony of humanity by the Unesco, are excluded from the contributions of co-financing of numbers 2 and 3 of this Article.
PARAGRAFO 2o. Within the overall destination of the resources referred to in this article, a special assignment for the event described in the article 110 of the 1996 Law 300.
ARTICLE 19. REGULATION. The National Government, through the Ministry of Commerce, Industry and Tourism, will regulate this law within a period of not more than six (6) months from its entry into force.
ARTICLE 20. VALIDITY AND REPEAL. This law shall apply from the date of its publication and repeals the provisions which are contrary to it in particular Decree 1336 of 2002. It also repeals Article 21 of Law 679 of 2001.
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 APE 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 November 22, 2006.
ALVARO URIBE VELEZ
The Deputy Minister of Business Development of the Ministry of Commerce, Industry and Tourism, in charge of the Office of the Minister of Commerce, Industry and Tourism,
SERGIO DIAZGRANADOS GUIDA.
1. The Tourism Promotion Fund will be called the National Tourism Fund (Fontur) as provided by article 21 of Law 1558 of 2012, published in Official Journal No. 48.487 of July 10, 2012, " For which the 1996 Law amended 300 -General Law of Tourism, Law 1101 of 2006 and other provisions are dictated "
