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Why The Tax Status Of Taxes Administered By The Tax And Customs Amending

Original Language Title: Por la cual se modifica el estatuto tributario de los impuestos administrados por la Dirección de Impuestos y Aduanas Nacionales

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1111 OF 2006

(December 27)

Official Journal No. 46.494 of 27 December 2006

CONGRESS OF THE REPUBLIC

By which the tax status of taxes administered by the National Customs and Tax Directorate is amended.

Vigency Notes Summary
Effective Case-law

COLOMBIA CONGRESS

DECRETA:

CHAPTER I.

INCOME TAX AND SUPPLEMENTARY.

ARTICLE 1o. Add article 23 of the Tax Statute with the following paragraph:

"They are not income tax and supplemental tax payers, community household associations authorized by the Colombian Family Welfare Institute."

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ARTICLE 2o. Modify Article 64 of the Tax Statute, which will remain:

" Article 64. Decrease of final inventory by missing goods. In the case of goods of easy destruction or loss, units of the final inventory may be reduced by up to three percent (3%) of the sum of the initial inventory plus purchases. If the occurrence of acts constituting force majeure or fortuitous case is demonstrated, greater decreases can be accepted.

When the cost of the goods sold is determined by the permanent inventory system, decreases in goods of easy destruction or loss will be deductible, provided that the fact that the loss or loss is demonstrated destruction, up to three percent (3%) of the sum of the initial inventory plus purchases.

The decrease that affects the cost, excludes the ability to request that value as a deduction ".

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ARTICLE 3o. Add the Tax Statute with the following article:

" Item 68. Asset Tax Cost. From the taxable year 2007, the determination of the tax cost of assets that have been subject to inflation adjustments shall be made on the basis of the adjusted cost of such assets at December 31, 2006.

In the case of depreciable, exhaustible or depreciable goods, the deduction or the cost of depreciation, exhaustion or amortization, shall be determined on the cost of the good, not including the adjustments referred to in Articles 70, 72 , and 90-2 s of this Statute, Article 65 of Act 75 of 1986, Article 16 of Act 49 of 1990, and inflation adjustments on these items, nor the inflation adjustments to the higher values Tax incurred in differences between the tax cost of the real estate and the cadastral value when it was taken as a property value at December 31, 1991".

Effective Case-law
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ARTICLE 4o. Modify Article 115 of the Tax Statute, which remains:

" Item 115. Paid Tax Deduction. One hundred per cent (100%) of industry and trade taxes, notices and boards and predial taxes, which have actually been paid during the year or taxable period as long as they have a causal link to economic activity, are deductible. of the taxpayer. The deduction of the present article in any case may be treated simultaneously as cost and expense of the respective company.

Similarly, twenty-five percent (25%) of the Gravamen to the Financial Movements effectively paid by the taxpayers during the respective taxable year will be deductible, regardless of whether or not it has causality with the economic activity of the taxpayer, provided that it is duly certified by the retaining agent. '

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ARTICLE 5o. Modify the first and sixth incisations of article 147 of the Tax Statute, which remain so:

" Item 147. Corporate Tax Loss Compensation. Companies may compensate for tax-adjusted tax losses with the ordinary liquid income which they obtain in the following taxable periods, without prejudice to the presumptive income of the financial year. The losses of the companies will not be transferable to the partners.

Tax losses arising from non-cash income and occasional income, and in costs and deductions that do not have a causal link to the generation of taxable income, may in no case be compensated by the liquid income of the taxpayer, other than those generated in the fixed asset investment deduction referred to in Article 158-3 of this Statute. "

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ARTICLE 6o. Modify Article 149 of the Tax Statute, which remains:

" Article 149. Losses in asset disposal. The value of the adjustments made to the fixed assets referred to in Articles 73, 90-2 and 868 of this Statute and Article 65 of Law 75 of 1986, shall not be taken into account to determine the value of the loss in the disposal of assets. For this purpose, the calculated inflation adjustments are part of the cost, in accordance with the current rules in this respect up to the taxable year 2006".

Effective Case-law
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ARTICLE 7o. Modify the article 150 of the Tax Statute, which will remain so:

" Item 150. Losses suffered by natural persons in agricultural activities. The losses of natural persons and illiquid successions in agricultural enterprises shall be deductible in the five years following their occurrence, provided that they are exclusively deducted from income of the same nature and the operations of the the company is accounted for in accordance with generally accepted accounting principles. This deduction shall be applied without prejudice to the presumptive income. '

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ARTICLE 8o. Modify article 158-3 of the Tax Statute, which remains:

" 158-3. Fixed Asset Investment Deduction. From 1 January 2007, natural persons and legal income tax payers will be able to deduct 40% (40%) of the value of effective investments made only on fixed real productive assets acquired, even under financial leasing with irrevocable option to purchase, in accordance with the regulations issued by the National Government. Taxpayers who make use of this deduction will not be eligible for the benefit provided for in Article 689-1 of this Statute.

The use of this deduction does not generate utility-taxed utility from the partners or shareholders.

The deduction for investment in fixed assets may be applied only on the occasion of those fixed assets acquired which have not been the subject of any transaction between the other subsidiaries or shares or with the same composition majority of shareholders, and the declarant, in the event where they are.

PARAGRAFO. Taxpayers who acquire depreciable fixed assets as of 1 January 2007 and use the deduction here set, may only depreciate those assets by the straight line system compliance with the provisions of this Statute. "

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ARTICLE 9o. Modify article 188 of the Tax Statute, which remains:

" Article 188. Base and percentage of presumptive income. For income tax purposes, the taxpayer's liquid income is presumed to be no less than three (3%) of their liquid assets on the last day of the immediately preceding taxable year. "

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ARTICLE 10. Modify Article 189 of the Tax Statute, which remains:

" Article 189. Debug of the calculation and determination base. Of the total liquid heritage of the previous year, which serves as the basis for performing the calculation of the presumptive income, the following values may be subtracted only:

a) The net worth of contributions and shares held in nationalcompanies;

(b) The net asset value of the goods affected by acts constituting force majeure or fortuitous cases, provided that the existence of these facts is demonstrated and the proportion in which they influenced the determination of a liquid income less;

(c) The net worth of assets linked to undertakings in an unproductive period;

d) From taxable year 2002 the net worth of assets directly linked to companies whose exclusive social object is mining other than the exploitation of liquid and gaseous hydrocarbons;

e) The first nineteen thousand (19,000) UVT of taxpayer assets destined for the agricultural sector will be excluded from the base of application of the presumptive income on liquid assets;

f) The first thirteen thousand (13,000) UVTs of the taxpayer's room housing value;

At the value initially obtained from the presumptive income, the taxable income generated by the excepted assets shall be added and this shall be the value of the presumptive income that is compared to the liquid income determined by the ordinary system.

PARAGRAFO. The excess of presumptive income on ordinary liquid income may be offset against the ordinary liquid income determined within the following five (5) years, adjusted fiscally. "

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ARTICLE 11. Modify Article 191 of the Tax Statute, which remains as follows:

" Article 191. Presumptive Income Exclusions. From the presumption set in article 188 are excluded:

1. The entities of the special regime that is covered by Article 19.

2. Local public service companies.

3. Investment funds, securities, common, pension funds, or cesarean funds referred to in Articles 23-1 and 23-2 of this Statute.

4. The companies of the urban public service system of mass transit of passengers, as well as the companies of mass transit of passengers by the metropolitan train system.

5. Utilities that develop complementary energy generation activity.

6. The official entities providing services for the treatment of wastewater and toilet.

7. The companies in concordato.

8. Companies in liquidation for the first three (3) years.

9. Entities subject to the supervision and supervision of the Banking Superintendence that have been declared to be liquidated or have been the subject of a takeover, as referred to in the case (s) (a) or (g) of the Article 114 of the organic statute of the financial system.

10. The land banks of the territorial entities, destined to be urbanized with housing of social interest.

11. The event centres and conventions in which the Chambers of Commerce and those constituted as industrial and commercial enterprises of the State or mixed-economy companies in which the participation of capital is involved (a) State is more than 51%, provided that they are duly authorised by the Ministry of Trade, Industry and Tourism.

12. Public limited liability companies, the main object of which is the acquisition, disposal and management of unproductive assets of their property, or acquired from credit institutions of the same nature.

13. As of 1 January 2003 and for the duration of the exemption, the assets linked to the activities referred to in the numerals 1o, 2o, 3o, 6o and 9o of the article 207-2 Statute, in the terms that the regulation establishes. "

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ARTICLE 12. Modify Articles 240 and 241 of the Tax Statute, which remain so:

" Article 240. Rate for domestic and foreign companies. The single rate on the taxable income of the limited liability companies, limited companies and the other entities assimilated to each other, in accordance with the relevant rules, including companies and other foreign entities of any kind, is thirty-three per cent (33%).

PARAGRAFO. The references to the thirty-five percent (35%) rate contained in this Statute, must be understood to be modified in accordance with the rates provided for in this article.

TRANSIENT PARAGRAPH. For the taxable year 2007 the rate referred to in this Article shall be 30% and 4% (34%) ".

" Article 241. Tarifa for natural and foreign residents and modal assignments and grants. The tax corresponding to the taxable income of natural persons in Colombia, of the succession of Colombian causes, of foreign natural persons residing in the country, of the succession of foreign causative residents resident in Colombia. the country and goods destined for special purposes, by virtue of donations or modal allocations, are determined in the table contained in this Article.

SUPPLEMENTARY AND INCOME TAX TABLE

RANGES IN UVT MARGINAL RATE TAX

0 1,090 0% 0
> 1,090 1,700 19% (taxable income or taxable casual gain expressed in UVT minus 1,090 UVT) * 19%
1,700 4,100 28% (taxable income or taxable casual gain expressed in UVT minus 1,700 UVT) * 28% plus 116 UVT
4,100 Forward 33% (taxable income or taxable casual gain expressed in UVT minus 4,100 UVT) * 33% plus 788 UVT

TRANSIENT PARAGRAPH. For the taxable year 2007, the rate referred to in the last range of this table will be thirty-four percent (34%) ".

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ARTICLE 13. Add article 245 of the Tax Statute with the following paragraph:

"Paragraph 5o. From taxable year 2007, the rate referred to in the first paragraph of this article shall be zero percent (0%)".

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ARTICLE 14. Add the Tax Statute with the following article:

" Article 249. By investment in shares in agricultural societies. Taxpayers who invest in stocks that are listed in stock exchange, in companies exclusively Agricultural and agricultural products, in which the property would be highly democratised as provided for in the regulation, will have the right to discount the value of the investment made, without exceeding one percent (1%) of the taxable liquid income of the year taxable in which the investment is made.

The discount referred to in this Article shall proceed as long as the taxpayer maintains the investment for a term not less than two (2) years. "

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ARTICLE 15. Modify Article 254 of the Tax Statute, which remains:

" Article 254. For taxes paid on the outside. National taxpayers who receive income from foreign sources, subject to income tax in the country of origin, have the right to discount the amount of the Colombian income tax, paid abroad on those same income, provided that the discount does not exceed the amount of tax payable by the taxpayer in Colombia for those same income.

In the case of dividends or shares received from companies domiciled abroad, such dividends or shares will result in a tax rebate on income tax, equivalent to the result of multiplying the amount of the dividends or shares, for the income tax rate at which the profits that generated them in the head of the issuing company have been submitted. When dividends have been taxed in the country of origin, the discount will be increased in the amount of such a charge. In no case shall the discount referred to in this paragraph exceed the amount of income tax generated in Colombia for such dividends. "

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ARTICLE 16. 67 of Act 1430 of 2010 >

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ARTICLE 17. Add article 267 of the Tax Statute with the following paragraph:

" From the taxable year 2007, the determination of the equity value of non-cash assets, including real estate, which have been subject to inflation adjustments, shall be made on the basis of the adjusted cost of such assets to 31 of December 2006, with the exception of the special rules enshrined in the following Articles "

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ARTICLE 18. Modify the paragraph of article 271-1 of the Tax Statute, which remains:

" Paragraph. For purposes of determining income tax and supplementary, the trustees shall issue each year, to each of the beneficiaries of the trusts in charge, a certificate indicating the value of their rights, the income accumulated until 31 December of the respective financial year, even if they have not been definitively settled and the yields of the last taxable year. In case the figures incorporate inflation adjustments in accordance with the current rules up to the taxable year 2006, the clarification of rigour should be made. "

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ARTICLE 19. Add an article to the Tax Statute, which remains:

" Item 273. Heritage Revaluation. As of the taxable year 2007 and for all purposes, the balance of the Revaluation account of the recorded equity as of December 31, 2006, is part of the taxpayer's estate.

The value reflected in this account may not be distributed as utility to the shareholders or shareholders, until such time as the company is liquorized or such value is capitalised in accordance with the provisions of the article 36-3 statuit_statue.3"> 36-3 of this Statute, in which case it will be distributed as an untaxed income with the income tax and complementary. "

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ARTICLE 20. Modify Article 277 of the Tax Statute, which remains:

" Article 277. Property value of the properties. Taxpayers required to carry accounting books must declare the properties for the tax cost, determined in accordance with the provisions of Chapters I and III of Title II of Book I of this Statute and in Article 65 of Law 75 of 1986.

Taxpayers not required to carry accounting books must declare the real estate for the highest value between the cost of acquisition, the tax cost, the self-guarantee or the cadastral avaluo updated at the end of the financial year, without prejudice to the provided in Articles 72 and 73 of this Statute. Unincorporated constructions or improvements for the purposes of the invention or the tax cost of the respective furniture must be declared separately.

This article will apply without prejudice to the provisions of Article 90-2 of this Statute. "

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ARTICLE 21. Modify Article 280 of the Tax Statute, which remains:

" Item 280. Tax Readjustment to Heritage Assets. Taxpayers may annually adjust the cost of assets that have the character of fixed assets in the same percentage as the Tax Value Unit is adjusted, except for natural persons when they have opted for the adjustment provided for in Article 73 of this Statute. "

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ARTICLE 22. Modify Article 281 of the Tax Statute, which remains:

" Article 281. Fiscal Readjustment Effects. Fiscal Readjustment on Heritage Assets produces effect for the determination of:

The rent on the disposal of fixed assets.

The occasional gain in the disposal of assets that would have made part of the taxpayer's fixed asset for a term of two (2) years or more.

The presumptive income.

The liquid heritage. "

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ARTICLE 23. Modify Article 383 of the Tax Statute, which remains:

" Article 383. Tarifa. The retention at the source applicable to taxable payments, made by natural or legal persons, companies The following table of retention at source will be the result of applying to these payments the following table of retention at source:

RETENTION TABLE AT SOURCE FOR TAXED LABOR INCOME

RANGES IN UVT
MARGINAL RATE TAX

> 0 95 0% 0
95 150 19% (taxed income expressed in UVT minus 95 UVT) * 19%
150 360 28% (taxed income expressed in UVT minus 150 UVT) * 28% plus 10 UVT
> 360 Forward 33% (taxed income expressed in UVT minus 360 UVT) * 33% plus 69 UVT

PARAGRAFO. For the purposes of applying Procedure 2 referred to in Article 386 of this Statute, the value of the UVT tax determined in accordance with the Table included in this article, is divided by the total taxed income converted to UVT, thereby obtaining the rate of retention applicable to the monthly income.

TRANSIENT PARAGRAPH. For the taxable year 2007, the rate referred to in the last range of this table will be thirty-four percent (34%) ".

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ARTICLE 24. Modify Article 419 of the Tax Statute, which remains:

" Article 419. For the acceptance of costs and deductions for payments to the outside it is required to credit the consignment of the respective tax held in the source. Without prejudice to the requirements laid down in the rules in force for the acceptance of expenditure incurred abroad which have a causal link with source income within the country, the taxpayer must retain the proof of entry of the withholding tax in respect of income tax, if it is paid or This is the case for its beneficiary taxable income in Colombia and complying with the regulations provided for in the currency regime in force in Colombia. "

CHAPTER II.

ESTATE TAX.

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ARTICLE 25. Modify Article 292 of the Tax Statute, which remains:

" Item 292. Heritage Tax. For the taxable an s 2007, 2008, 2009 and 2010, create the tax on the legal, natural and legal persons companies in fact, tax payers to declare income tax. For the purposes of this charge, the concept of wealth is equivalent to the total of the obligated's liquid assets.

PARAGRAFO. Taxpayers may charge the estate tax against the wealth revaluation account, without affecting the results of the exercise. "

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ARTICLE 26. Modify Article 293 of the Tax Statute, which remains:

" 293. Made Generator. The tax referred to in the previous article is generated by the possession of wealth at 1 January of the year 2007, the value of which is equal to or greater than three billion pesos ($3,000,000,000). "

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ARTICLE 27. Modify Article 294 of the Tax Statute, which remains:

"Article 294. Causation. The estate tax is caused on the 1st of January of each year, for the years 2007, 2008, 2009, and 2010."

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ARTICLE 28. Modify Article 295 of the Tax Statute, which remains:

" Article 295. Taxable Base. The taxable amount of the estate tax is constituted by the value of the taxpayer's liquid assets held on January 1 ,determined under Title II of Book I of this Statute, excluding the net worth of shares or contributions held in nationalcompanies, as well as the first two hundred and twenty million pesos ($220,000,000) of the value of the house or apartment. "

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ARTICLE 29. Modify Article 296 of the Tax Statute, which remains:

" Article 296. Tarifa. The estate tax rate is one point two (1.2%) for each year, of the taxable base set according to the item previous ".

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ARTICLE 30. Modify Article 298 of the Tax Statute, which remains:

" Article 298. Statement and Payment. The estate tax must be settled on the official form that the Tax and Customs Directorate prescribes for the effect Nationals and present with payment in banks and other entities authorized to collect located in the jurisdiction of the Administration of Taxation and Customs or of National Taxes, corresponding to the domicile of the taxable person of this tax, within the time limits for which the National Government rules.

CHAPTER III.

SALES TAX.

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ARTICLE 31. Modify Article 424 of the Tax Statute in the following sense:

-Add the following goods, which are excluded from sales tax:

01.02 Live animals of the bovine species, even those of a buffalo genus (except the fighting bulls)
01.03 Live animals of the porcine species
01.04 Live animals of the ovine or caprine species
01.05 Gallos, hens, ducks, geese, turkeys (galliturkeys) and guinea fowl, domestic species, live
01.06 Other live animals
03.01 Live pieces, except ornamental fish in position 03.01.10.00.00.
04.04.90.00.00 Products made up of the natural components of milk.
06.2.20.00.00 Planting for seeding.
09.09.20.10.00 coriander for seeding.

Personal desktop or notebook computers, the value of which does not exceed eighty-two (82) UVT.

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ARTICLE 32. Add the Tax Statute with the following article:

" Article 462-1. Services taxed at the rate of 1.6%. In the services of toilet, in the surveillance services authorized by the Superintendence of Private Surveillance, in the temporary employment provided by companies authorized by the Ministry of Social Protection and in those provided by the cooperatives and The work of the Ministry of Health and the Ministry of Health and the Protection of the Environment and the Protection of the Environment and the Protection of the Environment, Public Health and Consumer Protection. Social, the associated working arrangements, compensation and social security, the tariff will be 1.6%.

To be entitled to this benefit the taxpayer must have complied with all the labor obligations, or compensation if it is a cooperative and a worker's cooperative and the social security entities. "

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ARTICLE 33. Modify Article 468-1 of the Tax Statute, which remains:

" Item 468-1. Goods taxed at the rate of ten percent (10%). As of 1 January 2007, the following goods are taxed at the ten percent (10%):

09.01

Roasted or decaffeinated coffee; shell and shell for coffee; coffee substitutes containing coffee in any proportion, including soluble coffee.
10.01
Wheat and Morcajo (tranquillon)
10.05
Maiz for industrial use
10.06
Rice for industrial use
11.01
Wheat or Morcajo Harina (tranquillon)
11.02
Other cereal flours
12.09.99.90.00
Sugar cane seeds
16.01

Embutids and similar products, meat, offal or blood, food preparations based on these products
16.02
Other prepared and preserved meat, offal or blood
17.01
Cane or beet sugar
17.02.30.20.00
Glucose syrup
17.02.30.90.00
Other
17.02.40.20.00
Glucose Jarabes
17.02.600.00

Other fructosas and syrups fructose, with a fructose content, in the dry state, exceeding 50% by weight
17.03
Melaces of the extraction or refining of the sugar
18.03
Cacao en masse or in loaves (cacao paste), even Grilling
18.05
Cocoa powder, not sugar
18.06

Chocolate and other food preparations that contain cocoa, other than chewing gum, chocolates, candies, candies and chocolatins
19.02.11.00.00

Uncooked food pasts, fill in or prepare otherwise, containing egg
19.02.19.00.00
Other
19.05

Bakery, pastry, or gallery products, even with the addition of cocoa, except bread.
52.01
Cotton fibers "
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ARTICLE 34. Modify article 468-3 of the Tax Statute, which remains:

" Article 468-3. Services taxed at the rate of ten percent (10%). As of 1 January 2007, the following services are taxed at the rate ten percent (10%):

1. Pre-paid and complementary medicine plans, insurance policies for surgery and hospitalization, health insurance policies and in general the additional plans, in accordance with the current rules.

2. The services of social or sports clubs of workers and pensioners.

3. The accommodation service provided by hotel or lodging establishments.

4. The commissions received for the placement of the health plans of the system of prepaid medicine, issued by the entities legally authorized by the National Superintendence of Health.

5. The storage of agricultural products by general warehouse warehouses and commissions directly related to negotiations of products of agricultural origin that are carried out through bags of agricultural products legally constituted.

6. The rental service of buildings other than those intended for housing and spaces for exhibitions and National Craft Samples.

PARAGRAFO. When mixed restaurant, cafeteria, bakery-, pastry, and/or galleteria activities are carried out in a trade establishment, the sale is understood as a gravado restaurant service. at the general rate. "

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ARTICLE 35. Modify the numeral 3, add a numeral and modify the second paragraph of article 469 of the Tax Statute, which remain so:

3. Vehicles for the transport of goods of heading 87.04.

6. The teaching aerodines up to two places and those of public service.

Likewise, the general sales tax rate will apply to motorcycles and motorcycles with motor up to 185 c.c., to the chastes and to the bodies of the items 87.06 and 87.07, as long as they are destined for the motor vehicles of the numerals mentioned in this article ".

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ARTICLE 36. Amend article 471 of the Tax Statute, which remains as follows:

" Article 471. Rates for other vehicles, ships, and aircraft. As from 1 January 2007, the following tariffs shall be fixed for the import and sale made by the importer, the producer or the marketer, or where the result of the service referred to in Article 476statual_statue."> 476, of the related goods below:

1. Twenty per cent rate (20%):

(a) Cappers of heading 87.03 whose FOB value or the equivalent of the FOB value, as the case may be, is less than thirty thousand dollars in North America (US$ 30,000), as well as their chamies and bodies, including cabins.

(b) The recreational and sports boats of heading 89.03, manufactured or assembled in the country.

2. Twenty-five percent tariff (25%):

(a) Motor vehicles of heading 87.03 of the Customs Tariff, the value of which FOB or the equivalent of the FOB value, as the case may be, is less than thirty thousand dollars in North America (USD 30,000), as well as their chamies and bodies, including cabins, except for campers.

(b) Motorcycles and motorcycles, with a motor higher than 185 c.c.

3. Thirty-five percent rate (35%)

(a) Motor vehicles, including campers of heading 87.03 of the Customs Tariff, and Pick-Up, the FOB value or the equivalent of the FOB value, as the case may be, equal to or greater than thirty thousand dollars in North America (US$ 30,000), as their chamies and bodies, including cabins.

b) Private aircrafts.

(c) Sports and recreational boats of heading 89.03, imported ".

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ARTICLE 37. Add the Tax Statute with the following article:

" Article 470. Service taxed with the rate of twenty percent (20%). As of 1st January 2007, the mobile phone service is taxed at the rate 20%.

The 4% increase referred to in this article will be for social investment and will be distributed as follows:

-75% for the sectoral plan for the promotion, promotion and development of sport, and recreation, sports scenarios including access in the areas of influence of the same, as well as for the attention of national sports games and the National Paralympic Games, the commitments of the Olympic and Paralympic cycle that the Nation acquires and the preparation and participation of the athletes in all the mentioned games and those of the national single calendar.

-The remaining 25% will be rotated to the Capital District and the departments, so that by agreement with the municipalities and/or districts that present projects that are properly viable, it will be used for programs of promotion and sports development and infrastructure, taking into account the criteria of the general system of participation, established in Law 715 of 2001 and also, the promotion, promotion and development of Colombian culture and artistic activity.

The municipalities and/or districts whose cultural and artistic activities have been declared as Intangible Cultural Heritage of Humanity by the United Nations Educational, Scientific and Cultural Organization, Unesco, will be entitled 50% (50%) of the allocated percentage shall be allocated for the promotion and promotion of these activities.

PARAGRAFO. The Ministry of Finance and Public Credit or the National Tax and Customs Directorate shall report annually to the economic commissions of the Congress of the Republic, the value collected by the tribute and the destination of the same. "

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ARTICLE 38. Add article 476 of the Tax Statute with the following numerals:

" 7. The reinsurance brokerage services.

9. The placing on the market of live animals and the service. "

10. Sports promotion and promotion services provided by sports clubs defined in article 2o of Decree-Law 1228 of 1995. "

13. 1 of Decree 4651 of 2006. The corrected text is as follows: > The commissions paid for the services that are provided for the development of processes of securitization of assets through universalities and autonomous heritages whose payment is made exclusively from charge to the resources of such autonomous universities or assets.

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ARTICLE 39. Modifies the numeral 1 of article 499 of the Tax Statute, which remains as follows:

" 1. That in the previous year you would have earned total gross proceeds from the activity of less than four thousand (4,000) UVTs. "

CHAPTER IV.

TAXATION OF FINANCIAL MOVEMENTS.

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ARTICLE 40. Add article 871 of the Tax Statute with the following Paragraph:

" Paragraph 2o. The accounting movement and the current account or savings credit that is made in the exchange transactions are considered as a single transaction until the payment to the holder of the exchange transaction, for which the exchange intermediaries must identify the current account or savings account by which they have the resources. The charge to the financial movements is caused by the beneficiary of the exchange transaction when the payment is in cash, by cheque to which the restriction has not been put " to consign current account or savings of the first beneficiary ", or where the beneficiary of the exchange operation has the resources by means of mechanisms such as debit to account, savings or accounting."

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ARTICLE 41. Modify article 872 of the Tax Statute, which remains as follows:

"Item 872. Gravamen Rate to Financial Movements. The rate of the levy on financial movements will be four per thousand (4 x 1,000)".

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ARTICLE 42. Modify paragraph 1 of numeral 1, numerals 5, 7, 11, and 14, and Add a numeral and paragraph to article 879 of the Tax Regulations, which remain as follows:

" 1. Withdrawals from savings accounts opened in financial institutions and/or cooperatives of a financial or savings nature and credit monitored by the Financial Superintendents or the Solidarity Economy, respectively, which do not exceed monthly of three hundred and fifty (350) UVT, for which the account holder shall indicate in writing to the respective credit establishment or financial cooperative, that such account shall be the sole beneficiary of the exemption.

5. Inter-bank loans and the provision of resources originating in the operations of simultaneous reporting and operations and the temporary transfer of securities on materialised or dematerialised securities, carried out exclusively between entities supervised by the Financial Superintendency of Colombia, among these and intermediaries of securities entered in the National Register of securities market agents or between those supervised entities and the General Treasury of the Nation and the treasuries of public entities.

7. The clearing and settlement that is carried out through clearing and settlement systems administered by entities authorised for such purpose in respect of transactions carried out on the stock market, derivatives, currencies or in the stock exchanges agricultural products or other commodities, including guarantees provided on behalf of participants and payments relating to the administration of securities in centralised securities deposits.

11. Credit disbursements by credit to the account or by issuing of cheques to credit institutions, cooperatives with financial activity or savings and credit cooperatives monitored by the Superintendents Financial or Solidarity Economy respectively.

14. Transfers between current and/or savings accounts opened in the same credit establishment, cooperative with financial activity or savings and credit cooperative supervised by the Financial or Economic Superintendents Solidarity, respectively, in the name of the same and the sole holder.

This exemption shall also apply where the transfer is made between collective savings accounts and current accounts or savings accounts belonging to the same and sole holder, provided that they are open in the same credit establishment.

Withdrawals from special savings accounts that pensioners open to deposit the value of their pension tables and up to the amount of their pension tables, when these are equivalent to forty-one (41) Units of Tax Value, UVT, or Less, they are exempt from the Gravamen to the Financial Movements. Pensioners may open and mark another account in the same credit establishment to benefit from the exemption referred to in the numeral 1 of this article.

18. Withdrawals made by the associations of community households authorized by the Colombian Family Welfare Institute, of the resources allocated by this entity.

19. The provision of resources and accounting debits in respect of the first sixty (60) Units of Tax Value, UVT, monthly that are generated by the payment of the orders from abroad, which are channeled through Entities subject to inspection and surveillance of the Financial Superintendence.

PARAGRAFO 3o. Taxpayers who are beneficiaries of the tax stability contracts that regulated Article 240-1 of this Statute are excluded from the Gravamen to the Financial movements during the term of the contract, by their own operations as a taxable person of the tax, for which the legal representative must identify the current accounts or savings accounts in which he manages the resources in a way exclusive.

When the taxpayer beneficiary of the tax stability contract is a withholding agent of the Financial Movements Gravamen, it must comply with all legal obligations arising from this condition, due to the operations that perform or when, in development of your activities, you must perform transactions in which the result is the extinction of your client's obligations".

CHAPTER V.

PROCESS NORMAS.

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ARTICLE 43. Modify Article 559 of the Tax Statute, which remains:

" Article 559. Presentation of writings and resources. The requests, resources and other documents to be submitted to the National Customs and Tax Directorate may be made in person or in electronic form.

1. Personal presentation

The taxpayer's writings must be presented in the administration to which they are directed, personally or by person, with a display of the identity document of the signatory and in the case of a special proxy, of the corresponding professional card.

The signatory who is in a different place may present them to any local authority who will record their personal presentation.

The terms for the administration that are competent will start to run from the day following the date of your receipt.

2. Electronic presentation

For all legal purposes, the presentation shall be understood as a surtide at the time the acknowledgement of receipt occurs in the address or electronic site assigned by the DIAN. This acknowledgement consists of the electronic recording of the date and time at which the reception is taking place in the electronic address. The time of the electronic notification shall be that corresponding to the Colombian officer.

For the purposes of the Administration's performance, the terms shall be computed from the business day following your receipt.

When, for technical reasons, the Directorate of National Customs and Customs is unable to access the content of the document, it shall record this and inform the person concerned to submit the application in physical medium, within five (5) days. The following shall be added: In this case, the written, petition or appeal shall be understood as presented on the date of the first electronic shipment and for the Administration the terms shall begin to run from the date of receipt of the physical documents. Where it is necessary to send annexes and documents which by their nature and effects are not possible to be sent electronically, they must be sent on the same date by registered post or be released to the competent office, provided it is within the of the terms for the respective performance.

The technical and security mechanisms that are required for the presentation in electronic media will be determined by Resolution by the Director of National Taxation and Customs.

For the purposes of the presentation of content content, answers to requirements and documents, requests for return, rights of petition and all those requiring personal presentation, it is understood formality with presentation in electronic form, with digital signature ".

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ARTICLE 44. Modify Article 560 of the Tax Statute, which remains:

" Article 560. Competence for exercise of functions. They are competent to propose the actions of the tax administration the officials and dependencies of the same, according to the functional structure to be established in exercise of the faculties provided for in the article 16 of the article 189 of the Political Constitution.

Likewise, the competent officials of the executive level, may delegate the functions that the law assigns to the officials of the executive or professional level of the dependencies under their responsibility, by means of resolution that will be approved by the superior of the same. In the case of the Director-General of the National Tax and Customs Directorate, this resolution shall not require such approval.

Dealing with rulings of the remedies against the various acts of determination of taxes and imposing sanctions, and in general, the other resources whose competence is not granted to a certain official or dependent, the Functional competence of discussion corresponds:

1. Where the amount of the act concerned, including the penalties imposed, is less than seven hundred and fifty (750) UVT, shall be competent to fail the resources of reconsideration, the officials and dependencies of the Administration of Taxation, Customs or Taxation and National Customs that profirio the act resorted, according to the functional structure to be set.

2. Where the amount of the instrument concerned, including the penalties imposed, is equal to or greater than seven hundred and fifty (750) UVT, but less than five thousand (5,000) UVT, shall be competent to fail the review resources, the officials and dependencies of the Administration of Taxation, Customs or Taxation and National Customs of the capital of the Department in which the Administration is located which proffiried the contested act, in accordance with the functional structure to be established.

3. Where the amount of the instrument concerned, including the penalties imposed, is equal to or greater than 5 000 (5 000) UVT, shall be competent to fail the review resources, officials and dependencies of the Central Level of the National Customs and Tax Directorate, in accordance with the functional structure to be established.

The above applies equally in the case of direct recall against tax-determination acts and imposing sanctions, the jurisdiction of which is not granted to a particular official or dependency.

For the purposes of numerals 1, 2 and 3 of this Article, it is understood that the amount of the act which is the subject of the appeal comprises the highest values determined by tax and penalties.

In the case of non-performing acts, the officials and agencies of the Administration of Taxation, Customs or Taxation and National Customs that have proposed the act of recourse shall be competent to fail the review resources. agreement with the functional structure to be set.

Review resources that are confirmed or denied should be provided by reasoned resolutions. For the purposes of numerals 1, 2 and 3 of this Article, the officials and agencies of the Administration of National Taxation and Customs shall be competent for the purposes of the review of the review. according to the functional structure are hierarchically superior to that which proffiried the failure.

PARAGRAFO. In the case of the failure of the resources referred to in the numeral 3, prior to the adoption of the decision and where the taxpayer has requested it, the file shall be submitted for review by the Committee. A technician who shall be composed of the Minister of Finance and Public Credit or his/her delegate, the Director General of National Taxation and Customs or his/her delegate, the Head of the Legal Office or his/her delegate and the rapporteur and reviewer lawyers of the draft failure.

TRANSIENT PARAGRAPH. The provisions of this Article shall apply once the National Government has issued the decree of a functional structure of the National Customs and Tax Directorate. Until such a decree is produced, the powers established in accordance with the current structure will remain in force. "

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ARTICLE 45. Modify Article 565 of the Tax Statute, which remains:

" Article 565. Formas of notification of tax administration actions. The requirements, orders that order inspections or tax checks, sites, citations, resolutions imposing sanctions, official settlements and other administrative actions, must be notified in an electronic manner, personally or through the official postal network or any specialised courier service duly authorised by the competent authority.

The providences that decide resources will be notified personally, or by edict if the taxpayer, responsible, holding agent or declarant, does not appear within the term of the next ten (10) days, counted from the date of introduction to the citation notice mail. Electronic notification is also appropriate for this event.

PARAGRAFO 1o. Mail notification of administration, tax, customs, or currency actions will be performed by delivery of a copy of the corresponding act in the last address informed by the taxpayer, responsible, holding agent or declarant in the Single Tax Register-RUT. Electronic notification will also be carried out at these events.

When the taxpayer, responsible, holding agent or declarant, has not informed the tax administration, the corresponding administrative action may be notified to the tax administration by means of direct verification or through the use of telephone guides, directories and in general of official, commercial or banking information. Where it has not been possible to establish the address of the taxpayer, responsible, withholding agent or declarant, by any of the means indicated, the acts of the administration shall be notified to him by means of publication in a newspaper of national circulation.

When the notification is made to a different address than the one reported in the Single Tax Registry, RUT, there will be a place to correct the error within the intended term for the notification of the act.

PARAGRAFO 2o. When during the processes that are brought forward to the tax administration, the taxpayer, responsible, holding agent or declarant, acts through proxy, the notification will be given to the last address that the proxy holder has registered with the Single Tax Registry, RUT.

PARAGRAFO 3o. The actions and notifications that are made through the electronic IT services of the National Customs and Tax Directorate as a closed digital certifier will be free, in the terms of the Law 527 of 1999 and its regulatory provisions ".

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