Key Benefits:
1393 OF 2010
(July 12)
Official Journal No. 47.768 of 12 July 2010
CONGRESS OF THE REPUBLIC
For which health-specific destination rents are defined, measures are taken to promote health-resource-generating activities, to prevent evasion and avoidance of health contributions, and to be redirected. resources within the health system and other provisions are dictated.
The Congress of Colombia
DECRETA:
TAX RESOURCES.
ARTICLE 1o. Modifies the paragraph of article 190 of Act 223 of 1995 which remains:
"Paragraph. Of the 48% tariff applicable to beers and siphons, eight (8) percentage points will be used to finance the universalization in the insurance, the unification of the compulsory health plans of the contributory and subsidized regimes, the services provided to the poor population in the area not covered by subsidies to the demand and the related population that is used through the public hospital network, in accordance with the conditions and priorities that the entity defines for this purpose territorial.
Domestic producers and the Foreign Products Tax Account Fund will directly turn to the Funds or the Health Department and the District Health Fund, as the case may be, the percentage of the mentioned within fifteen (15) calendar days following the expiration of each taxable period. "
ARTICLE 2o. Modify Article 475 of the Tax Statute which remains:
" 475. Fare for the Beers. As from the date of this law and until 31 December 2010, the sales tax rate for domestic and imported beer will be 14%. The general tariff provided for in this Statute shall apply from 1 January 2011. The tax will be settled by the producers on the bi-monthly VAT declaration form, established by the National Tax and Customs Directorate.
The generated tax will be entitled to unaccounting taxes in the terms of the article 485.
Beer importers will declare and pay the tax on the form of the import declaration that is prescribed by the National Customs and Tax Directorate along with the other customs duties.
For the settlement of the tax the taxable base set out in Article 189 of Act 223 of 1995 will be applied.
Is excepted from the tax referred to in this article by the Department of St. Andrew, Providence and St. Catherine "
ARTICLE 3o. Modify paragraph 4 (d) (d) of Article 420 of the Tax Statute, which remains:
"In games of luck and chance will apply the general fee provided for in this Statute".
ARTICLE 4. The additional revenue collected during the year 2010, by effect of the increase in the sales tax rate, applicable to beer and games of luck and chance, to which the This law will be used by the Nation to unify the compulsory health plans of the contributory and subsidized regimes.
From January 1, 2011, all revenue collected for sales tax on beer and games of luck and chance will have the same destination. For that purpose, in both cases, it shall not apply the provisions of Article 7or of Law 225 of 1995.
PARAGRAFO. The Ministry of Finance and Public Credit will compensate annually for any decreases in constant terms of the proceeds for the exploitation rights of the permanent betting game or (a) the amount of the total amount of the compensation at national level may exceed the equivalent of two points of the VAT applicable to the Member State in respect of the same concept in the year 2009; game of permanent bets or chance raised in the respective year. This compensation shall be made from the resources collected for VAT purposes applicable to the game of permanent bets or chance.
The resources compensated annually will maintain the destination set forth in Article 42 of Law 643 of 2001. The resources which, within the limit set out in the preceding subparagraph, are not required for use in the said compensation, shall maintain the destination referred to in points 1 and 2 of this Article.
The National Government will regulate the matter.
ARTICLE 5o. Amend article 211 of Act 223 of 1995, as amended by article 76 of Law 1111 of 2006, which is so:
" Article 211. Rates of excise duty on cigarettes and manufactured tobacco. The rates of excise duty on cigarettes and manufactured tobacco shall be as follows:
1. For cigarettes, tobacco, cigars and cigarillos, five hundred and seventy pesos ($570.00) for each box of twenty (20) units or proportionally to its contents.
2. The rate for each gram of bite, snuff or chinu will be thirty-six pesos ($36.00).
The above rates will be updated annually, starting in 2011, in a percentage equivalent to that of the growth of the DANE certified consumer price index. The Tax Support Directorate of the Ministry of Finance and Public Credit will certify and publish the updated rates before 1 January of each year.
PARAGRAFO 1o. Within the above rates, the sport-bound tax created by Law 30, 1971, is incorporated in a percentage of 16% of the value settled by tax on the consumption ".
ARTICLE 6o. OVERTAX ON THE USE OF CIGARETTES AND MANUFACTURED TOBACCO. Create an overtax on the consumption of cigarettes and tobacco produced equivalent to 10% of the tax base which will be certified before 1 January of each year by the Support Directorate Prosecutor of the Ministry of Finance and Public Credit in which the sale price will be taken to the public effectively charged in the distribution channels classified by the DANE as department stores and hypermarkets according to the regulations of the National Government, updated in all its components in a percentage equal to that of the growth of the consumer price index and discounting the value of the previous year's surcharge.
The surcharge will be settled and paid for each box of twenty (20) units or proportionally to its content, by those responsible for the tax in the respective declaration and will be governed by the rules of the consumption tax of cigars and tobacco
PARAGRAFO 1o. For the bite, snuff, and chinu, the 10% surcharge will be settled on the value of the consumption tax for this product.
PARAGRAFO 2o. The surcharge provided for in this article will also be caused in relation to the national products entering the Archipelago department of San Andrés, Providencia and Santa Catalina.
PARAGRAFO 3o. The Capital District's share of the tobacco and tobacco consumption tax developed as referred to in Article 212 of Act 223 of 1995 will also be applicable to the overpass as regulated in this law.
PARAGRAFO transient. For the liquidation of the surcharge during the year 2010, the certification of the price of cigarettes issued by the DANE in December 2009 will be taken as a taxable basis, a value that will be updated in a percentage equivalent to the growth of the index. Consumer prices. The Tax Support Directorate of the Ministry of Finance and Public Credit will certify this value the day after the entry into force of this law.
ARTICLE 7o. DESTINACIÓN. The resources that are generated in the event of the surcharge referred to in the previous article, will be destined by the Departments and the Capital District, first, to the universalization in the insurance, including the First attention to those linked according to the regulations that for the effect the National Government will issue; second, to the unification of the compulsory health plans of the contributory and subsidized regimes. In the event that they are surplus, they will be used to finance services provided to the poor in the non-covered by the demand subsidies, which must be subject to the conditions established by the National Government for the payment of these health benefits.
ARTICLE 8o. Modify the first paragraph, its numerals, and paragraph 1or article 50 of Law 788 of 2002, which remain so:
" Article 50. Rates of excise duty on spirits, wines, appetizers and the like. The rates of excise duty on liqueurs, wines, appetizers and the like, for each unit of 750 cubic centimetres or their equivalent, shall be as follows:
1. For products up to 35 degrees of alcoholic content, two hundred and fifty-six pesos ($256) for each alcoholic grade.
2. For products of more than 35 degrees of alcoholic content, four hundred and twenty pesos ($420) for each alcoholic grade. "
PARAGRAFO 1o. Of the total collected by concept of the tax on the consumption of liquors, wines, appetizers and the like, and/or participation, after the percentage of the ceded VAT referred to in paragraph 2 of the article 50 of the Law 788 of 2002, the departments will go for 6% in the first place to the universalization in the insurance, including the first attention to the linked according to the regulations that for the The National Government is to be called upon; secondly, the unification of the compulsory plans health of the contributory and subsidized schemes. In the event that they are surplus, they will be used to finance services provided to the poor in the non-covered by the demand subsidies, which must be subject to the conditions established by the National Government for the payment of these health benefits ".
ARTICLE 9o. Directorate-General for Fiscal Support, as well as the National Federation of Departments, in respect of each one, will make the modifications to the forms of declaration of the tax on the consumption of spirits, wines, appetizers and the like, and/or participation, and excise duty on cigarettes and manufactured tobacco, which are required for the correct application of the provisions of this law.
GAMING RESOURCES OF LUCK AND CHANCE.
ARTICLE 12. COLLECTION OF PRIZES AND ALLOCATION OF UNCLAIMED PRIZES. In all games of luck and chance, the winner must present the game document to the operator for collection, in a maximum term of one (1) year counted from the date of realization of the draw; vanquished that term operates the extinctive prescription of the right. The prescription term is interrupted with the single presentation of the winning document to the operator.
In due time the game document for payment, if it is not paid by the person responsible within thirty (30) calendar days following the presentation of the winning game document, the bettor will be able to claim the payment of the same by means of the verbal process of greater and lesser amounts, as indicated in Chapter I of Title XXIII of the Code of Civil Procedure. The claim of prizes for all kinds of games will have a judicial expiration of one (1) year, counted from the date of presentation of the game document for its payment, term that is interrupted with the interposition of the corresponding demand.
The expiry of the extinctive limitation of the right to judicial revocation without the payment of the prizes being made effective, the seventy-five percent (75%) of the resources that constitute these awards will go towards the unification of the Benefits of the General System of Social Security in Health in the respective Departments and Districts, resources that will be part of the Financial Plan that is dealt with in article 32 of this law. The remaining 25% will correspond to the respective game and will be used in the control of the illegal game.
The Colombian Red Cross Lottery will transfer to the National Society of the Colombian Red Cross the resources of the prizes held by the public not charged.
PARAGRAFO TRANSIENT 1o. For current award recipients whose collection has not been made, the prescription and expiration terms here will be counted from the current of this provision.
PARAGRAFO TRANSIENT.
ARTICLE 13. LOTTERY MARKETING THROUGH ELECTRONIC CHANNELS. Add the following paragraph to Article 11 of Law 643 of 2001, as follows:
"Paragraph. The marketing of traditional lottery can be carried out through electronic channels, without being converted into new games, in accordance with the regulations that the National Council for the Games of Luck will issue for this purpose. Chance ".
ARTICLE 14. ONLINE AND REAL-TIME OPERATING CONDITIONS FOR LOCALIZED GAMES.
25 of Decree 4142 of 2011 >
Once the regulations are issued and in force here, the operators of localized games will pay for exploitation rights the greatest value that results between what would generate the tariffs referred to in the article 34 of Act 643 of 2001 or the percentage of twelve (12%) on gross receipts minus the amount of prizes paid.
25 of Decree 4142 of 2011 >
Once the connectivity obligation is disposed, the machine will be presumed to be illegal and, in addition to the corresponding illegal sanctions, will be the subject of the respective confiscation.
ARTICLE 15. EQUESTRIAN EVENTS. Amend article 37 of Law 643 of 2001, which will remain so:
" Article 37. Events Hipeaks. It corresponds to each of the departments and Districts, the exploitation, as a rentistic, of the events and the horse-race bets.
The operation of the same will be carried out by concession with a period of ten (10) years, through third parties selected by public tender. Operators of this game mode must have a minimum technical heritage, provide guarantees and meet the other requirements that the regulation of the game points out to them.
The exploitation rights derived from the horse-race bets are the property of the departments and districts in which the operation is carried out. The horse-race bets, the concession of which is awarded in a department or district, may be operated in other territorial entities prior to the fulfilment of the conditions and authorizations established by the regulation, and will pay seventy percent. (70%) of the operating rights to the District or department in which the bet is placed.
Horse-racing bets on races held in Colombia will pay as operating rights one percent (1%) of gross revenue per concept of betting sales.
Horse-racing bets on races held outside the national territory will pay as operating rights the fifteen percent (15%) of gross revenue per sale of bets.
In the event that the horse race betting operator in Colombia, exploit horse racing bets on races held outside the national territory, will pay as operating rights five percent (5%) of the gross proceeds by the sale of those bets.
The exploitation rights generated by the horse-race bets will be distributed in each of the departments or districts as follows: fifty percent (50%) for the financing of services provided to the poor population in the area not covered by subsidies to the demand and the related population that is used through the public hospital network, which must be subject to the conditions established by the National Government for the payment of these health benefits, and fifty per cent (50%) remaining for renewal funding Technology of the public hospital network in the respective territorial entity.
The game regulation will set the percentage of the horse bets to be distributed to the public.
PARAGRAFO. When the operator who has been awarded the horse race betting concession in Colombia will build its racecourse, it may be extended to its concession contract for the operation of the horse-race bets for a period equal to that set out in paragraph 2 of this Article. '
ARTICLE 16. DIRECT TURNING OF PERMANENT BETTING EXPLOITATION RIGHTS. In the permanent betting game or chance the exploitation rights will be turned directly by the operators of the game to the respective health funds, within the first five (5) working days of the month following its collection. The above, without prejudice to the functions outlined in Articles 41, 43 and 44 of Law 643 of 2001.
ARTICLE 17. INSTANT LOTTERY EXPLOITATION RIGHTS AND PREPRINTED LOTTO. The exploitation rights that come from the operation of the instant lottery games and pre-printed lotto, will be allocated to the departments and the Capital District for the financing of the unification of the compulsory health plan of the subsidised and contributory scheme.
The exploitation of these games corresponds to the departments and the Capital District, who will make the selection and the hiring of the third operator through the entity that sends the departments in the country.
ARTICLE 18. ILLEGAL EXERCISE OF MONOPOLISTIC ACTIVITY OF A RENTISTIC ARBITRAGE. Amend article 312 of the Penal Code, which will remain so:
" Article 312. Illegal exercise of monopolistic activity of a rentistic arbitrage. The person who in any way or through any means exercises an activity established as a monopoly of a profitable arbitration, without the respective authorization, permission or contract, or uses non-official elements or modalities of game, will incur in Six (6) to eight (8) years imprisonment and five hundred (500) to one thousand (1,000) monthly minimum statutory wages in force.
The penalty will be increased by a third party when the conduct is committed by the individual who is a legal representative or legally authorized employer for the exploitation of a profitable monopoly and even the (a) half, if any, by a public servant of any entity holding a profit-making monopoly or whose object is the exploitation or administration of such a monopoly.
ARTICLE 19. ADMINISTRATION OF OPERATING RIGHTS.
25 of Decree 4142 of 2011 >
25 of Decree 4142 of 2011 >
In the case of games of luck and chance administered by territorial entities, the administration of the rights of exploitation and the administrative expenses shall be in the head of the public entities managing the monopoly or the entity of the respective territorial level to be determined.
PARAGRAFO 1o. No later than 1o January 2011, the DIAN will assume the administration function in terms of collecting the exploitation rights and administrative expenses on the games of luck and chance exploited by public entities at the national level. The resources thus collected must be managed independently by the Public Credit and National Treasury Department of the Ministry of Finance and Public Credit, until they are executed in accordance with the budgetary rules.
The distribution of administration expenses on the games of luck and chance exploited by public entities at the national level, will be the one defined by the National Government.
ARTICLE 20. PENALTIES FOR EVASION OF OPERATING RIGHTS AND ADMINISTRATIVE EXPENSES. Amend article 44 of Law 643 of 2001, which will remain so:
" Article 44. Sanctions for Evasion of the Rights of Exploitation. Without prejudice to the criminal penalties to be imposed and to the administrative and customs penalties imposed by the competent authorities, and the fiscal responsibility, the public entities administering the monopoly of the territorial order and The Directorate of National Taxation and Customs-DIAN, with the support of the National Police, when the circumstances so require, in relation to the rights of exploitation and administrative expenses of its competence, may impose the following penalties for the following facts, by means of the administrative procedure laid down in the the first part of the Administrative Code, or the one that modifies or replaces it, upon request for explanations:
a) When detecting persons operating games of luck and chance without being a dealer or authorized or being a dealer or authorized to operate unauthorized game elements, you may close the establishments, confiscate the game elements and shall put the facts to the attention of the competent criminal authority.
In these cases, for localized or similar games, those responsible will be offered penalty of fine equivalent to eighty (80) monthly minimum legal wages in force for each slot machine; the equivalent of one hundred and forty (140) monthly minimum legal salaries in force for each casino table; the equivalent of one (1) monthly minimum wage in force for each bingo chair, without in any case being less than the equivalent of 50 chairs if found operating in municipalities of up to 50,000 inhabitants, to 100 chairs if it is operating in municipalities of more than 50,000 and less than 100,000 inhabitants and the equivalent of 200 chairs if in municipalities of 100,000 or more inhabitants and for games of luck and chance, other than those located, whose operation is done by authorization, the sanction will be one hundred (100) monthly minimum legal salaries in force; and for games of luck and chance, other than those located, whose operation is done directly or by concession contract, the penalty will be three hundred (300) minimum legal wages Current monthly, for each establishment, point of sale, expense or seller ".
Persons who are reported to be engaged in the illegal operation of games of luck and chance may be suspended in the exercise of the activity while the respective investigation is being advanced.
The fine penalty carries an inability to operate games of luck and chance during the five (5 years following the imposition of the penalty.
b) When they detect that the authorised dealers or persons do not declare the rights of exploitation in the respective period, they shall, without prejudice to the final suspension of the game, sell the rights for the Non-declared operating rights and shall impose a penalty of up to two hundred per cent (200%) of the operating rights caused by the undeclared period.
c) When they detect that dealers or authorized persons omit or include information in their private liquidation of the rights of exploitation of which the payment of a lower value is originated for the purposes of the same, (a) a review settlement and a penalty for inaccuracy equal to one hundred and sixty per cent (160%) of the difference between the balance payable by the administration and that declared by the concessionaire or authorized.
The term for the settlement and the penalties of the literal c) shall be two (2) years from the time of the submission of the declarations. The term for the purpose of the settlement and the penalties for which they are dealt with (a) and (b) shall be two (2) years from the moment of knowledge of the facts by the respective audit authority.
The penalties referred to in this Article shall be without prejudice to the payment of the fines or the compensation provided for in the penalty payment clause agreed in the concession contracts, where there is no such penalty. and without prejudice to the full payment of the operating rights due.
PARAGRAFO. The closure of the establishment and the confiscation of this item are penalties to be imposed, after the following procedure has been exhausted. If the verification diligence is not credited with the authorization in the operation or in the elements of the game, it is necessary to lift the Act of Acts that will be notified personally to the one who attends the diligence, so that in the maximum term of fifteen (15) the following days prove the prior authorization of the operation and/or the elements of the game, otherwise these penalties will be imposed by means of a duly motivated administrative act, which will be offered in a non-superior term thirty (30) days, and against which only the replacement resource to be provided shall be filed within five (5) days following notification and shall be settled within a term of not more than fifteen (15) days from his or her interposition. In firm the administrative act declaring the confiscation will proceed to the destruction of the elements.
As long as the above procedure is followed, the closure of the establishment and the removal of the elements will be decreed as precautionary measures, which will remain in the custody of the territorial entity or the Taxes and National Customs-DIAN-in accordance with its powers.
ARTICLE 21. RECOVERY OF INCOME, OPERATING RIGHTS AND PENALTIES. For the purposes of collection of income and operating rights on games of luck and chance and of the penalties applied by the administrators of the monopoly and the Directorate of Taxation and National Customs-DIAN shall apply the co-active recovery procedure enshrined in the Tax Statute.
ARTICLE 22. Amend article 38 of Law 643 of 2001, which will remain so:
" Article 38. Novel Games. They are any other mode of games of luck and chance other than the traditional lotteries or tickets, the permanent bets and the other games referred to in this law. They are considered to be novel games, among others, the pre-printed lotto, instant lottery, online lotto in any of its modalities, games that are operated online content of the different betting on events, betting of games of virtual casino, sports betting and other games performed by electronic means, via the Internet, by cell phone or any other mode in real time that does not require the presence of the bettor.
The National Government will point out the conditions for the transfer of operating rights and for the operation of games by electronic means, via the Internet, by cell phone or by any other online mode and actual time, which do not require the presence of the bettor.
The operating rights to be transferred by those who operate new games shall be at least 17% of gross revenue. In the operation of novel internet games, which may be carried out only under conditions established by the National Government, the rights of exploitation shall be equal to at least 10% of gross receipts.
PARAGRAFO. Monopoly administrators, inspection, surveillance, and control authorities and police authorities will be able to monitor channels, financial entities, Internet pages and media Any form shall serve the exploitation, operation, sale, payment, advertising or marketing of unauthorised luck and random games, and order the corresponding alerts and locks. "
ARTICLE 23. Amend article 24 of Law 643 of 2001, which will remain so:
"Article 24. Minimum Awards and Profitability Plan. The National Government will fix the structure of the permanent betting game awards plan that will govern across the country.
The minimum profitability of the permanent betting game or chance, for each territorial jurisdiction, will be established as a criterion of efficiency and contractual obligation in the respective concession contracts, and corresponds to the minimum gross income which, by the sale of the permanent betting game or chance, must be generated by the operators for each year and for the duration of the respective contract, in such a way as to sustain the sales and to ensure its growth as Health-related arbitrate.
The minimum return will be equal to the highest number between the average annual gross revenue earned from the sale of the permanent betting game or chance during the four (4) years prior to the opening of the process. In the year immediately prior to the opening of the tender process, the percentage of growth year-on-year, which will be equal to the consumer price index, would be more than a year before the opening of the tendering process. In order to determine the average or the sum referred to in this paragraph, the data shall be used for the online and real time connectivity or, until such data are available, to those with the different territorial entities and the National Superintendence of Health.
It is up to the concessionaire to pay 12 percent (12%) on gross income for health-related exploitation rights, plus the additional value that will come into being between that percentage of exploitation and 12% (12%) on the minimum value of the gross receipts which, by sales to the game, were previously mentioned in the contract as a minimum return; this additional value will be paid by the dealers for compensation (a) a contract with a health destination, without any claim or compensation in his favour.
It will be causal to unilateral termination of concession contracts for non-compliance with minimum profitability, without the right to compensation or compensation.
PARAGRAFO 1o. The conditions set out in this law are permanently governed for all permanent wagering or chance award contracts.
PARAGRAFO transient. In order to determine the minimum profitability in the bidding processes that are opened within two (2) years after the current law, the updated average of the gross proceeds obtained by the sale of the game during the two (2) years prior to the opening of the tender process plus 1.25 percentage points ".
ARTICLE 24. OPERATION OF GAMES LOCATED ON CRUISE SHIPS. The games located on board the cruise ships may be operated while they are docked in a Colombian port or bay of a "Tourist, Cultural and Historical District", without any concession, for the exclusive service of its passengers and under conditions to be determined by the authority responsible for authorising the operation of the localized games. The operating rights and charges for administrative expenses are those that are established for the localized games and must be paid by the maritime agent who acts as the legal representative of the cruise operator in the country. Fifty per cent (50 per cent) of operating rights will be directed to the care of health benefits not included in the compulsory health scheme of the contributory scheme, and the other fifty per cent (50 per cent) of the rights of the operation, together with the administrative costs, corresponds to the respective municipality in which it attracts the cruise, destined to the financing of health services to its position. The National Board of Gaming of Luck and Azar will establish how information will be presented to determine the exploitation rights and administrative expenses, and how it will be collected, which you will be able to contemplate. autoliquidations, prepayments and charges on a pro rata basis for the days that the cruise ship remains in Colombian ports.
PARAGRAFO transient. For a term of two (2) years, counted from the enactment of this law, the operation of games located on cruise ships will not cause VAT or operating rights or charges for administrative expenses.
ARTICLE 25. Amend article 56 of Law 643 of 2001, which will remain so:
"Article 56. Parafiscal contribution to the health social security of the independent professionals of lotteries and/or permanent bets. Create a parafiscal contribution for membership of the General System of Social Security in Health of the professionalized independent colocators of lotteries and permanent bets or chance.
The contribution of professional independent lottery and/or permanent bets will be equal to 1% of the ticket price to the public of the tickets, lottery fractions, of the value bet on each permanent form or wager and will be discounted by the dealers or distributors of the income to which the colocers are entitled.
In turn, the dealers in the permanent betting and lotteries game will contribute as an additional contribution to the concession, the equivalent of three percent (3%) of the operating rights paid for the sale placed independently.
The resources captured by the parafiscal contribution created in this article will be rotated by the dealers or distributors to the Fund of Lotteries And Permanent Bets, Fondoazar, within ten (10) the first days of the month following that of his collection, for his immediate execution in the affiliation to the social security of the target population.
The initial membership will be sought through the Subsidized Scheme, and once the Lotteries And Permanent Betting-Colocation Fund has the necessary resources to pay the contribution according to the terms and conditions of the Contributory Scheme, shall be affiliated with that Regime. The surplus, if any, will be used to extend the social welfare programmes of the target population, specifically by linking to compensation boxes and occupational or occupational improvement programmes. advanced by the Seine.
The National Superintendence of Health and, in general, the State control agencies, will monitor the process of liquidation, collection, rotation and use of these parafiscal resources.
PARAGRAFO 1o. The Permanent Lotteries and Betting Colocation Fund, Fondoazar, must be constituted and organized by the permanent betting or chap and lotteries dealers and by the colocers. Professional independent lotteries and/or permanent bets. The Fund's resources shall be administered by a Trust Order, and shall have the oversight and control of the competent bodies. "
MEASURES TO CONTROL THE EVASION AND AVOIDANCE OF CONTRIBUTIONS AND CONTRIBUTIONS.
ARTICLE 26. The conclusion and fulfillment of the obligations arising from contracts for the provision of services shall be conditional upon the verification by the contractor of the affiliation and payment of the contributions to the social protection system, in accordance with the regulations to be issued by the National Government for this purpose.
The National Government will be able to adopt withholding mechanisms for the fulfillment of these obligations, as well as the return of balances in favor.
ARTICLE 27. Add article 108 of the Tax Statute with the following paragraph:
"Paragraph 2or. For the purposes of the salary deduction in this article, such parafiscal contributions must be understood to be in accordance with the rules in force. Likewise, for the origin of the deduction for payments to independent workers, the contractor must verify the affiliation and the payment of the contributions and contributions to the social protection that correspond to the contractor according to the law, The regulation is to be issued by the National Government. The above shall also apply for compliance with the obligation to retain where applicable. "
ARTICLE 28. Add article 647 of the Tax Statute with the following paragraph:
"Paragraph. The inconsistencies in the income tax return and supplementary information derived from the information referred to in paragraph 1 of Article 50 of Law 789 of 2002 on contributions to the Social security shall be punishable by an inaccuracy in the terms of this Tax Statute. "
ARTICLE 29. For the purpose of fulfilling the functions of the UGPP, in terms of control of evasion and avoidance of parafiscal contributions to the Social Protection System, public operators and Private information banks and/or databases will report, without any cost, the relevant information for this purpose, in the terms and conditions defined by the National Government.
ARTICLE 30. Without prejudice to other purposes, for purposes related to items 18 and 204 of Law 100 of 1993, the non-constitutive labour payments of individual workers may not exceed 40% of the total remuneration.
ARTICLE 31. 73 of Decree 19 of 2012. The new text is as follows: > The activity of the Information Operator of the Integrated Plan of Liquidation of the Aportes-PILA- will be the object of inspection and surveillance of the Financial Superintendence of Colombia, based on the legal faculties provided for in the Organic Statute of the Financial System and other provisions amending it and under the technical criteria applied to other supervised entities, in matters of operational risk, security and quality of information.
The sanctioning regime applicable to the Information Operators of the Integrated Plan for the Liquidation of Aportes-PILA-will be the one provided for in the Organic Statute of the Financial System, in accordance with the provisions of Article 5 of the Decree 1465 of 2005 and other provisions amending or replacing them.
The inspection and surveillance will be carried out by the Financial Superintendence of Colombia, only on the activity of the Information Operator of the Integrated Plan for the Settlement of Amounts-PILA-defined in Article 2o. of Decree 1465 of 2005 and other provisions amending or replacing it.
TRANSIENT PARAGRAPH. The Financial Superintendence of Colombia will assume the function indicated in this article, six (6) months after the entry into force of this decree. The National Government will take the necessary measures to adjust the structure of the aforementioned Superintendence, providing it with the necessary budgetary and technical capacity to comply with this function.
ARTICLE 32. Employers must inform employees about contributions paid to social protection or ensure that they are able to consult that such sums have actually been paid.
Failure to comply with this obligation for each period of contribution by the employer will be punishable by fines of five (5) minimum monthly statutory wages in force, and in the case of employers of a public nature, in addition to it shall imply a disciplinary failure for the person who has been assigned to each entity to comply with the provisions of this Article.
The National Government will regulate the manner and conditions in which the employer must comply with this obligation, as well as the way in which public entities, according to their powers, will monitor compliance with this obligation, either on their own initiative or at the request of the part. The procedure to be applied for the imposition of the fine, the allocation of the resources and the exercise of the defence of the defendant shall also be regulated.
ARTICLE 33. The contributions to the General System of Social Security in Health must be made on the same basis as the contributions made to the Professional Risk System and those made to the System General of Pensions. In order to affiliate a worker, contractor or any person required to contribute to the Professional Risk System, it must be demonstrated that it is listed as being listed in the General Systems of Health and Pensions.
Where under the current rules a person is not required to join and list the General System of Professional Risks, such as pensioners and independent workers, the provisions of this Article shall not apply.
TRANSFORMATION OF RESOURCES FOR THE UNIFICATION OF THE MANDATORY HEALTH PLANS.
ARTICLE 34. PLANS FOR THE TRANSFORMATION OF RESOURCES FROM THE GENERAL SYSTEM OF UNITS FOR HEALTH AND INCOME. The Departments and Districts, jointly with the National Government, will define plans for the transformation of the system's resources. General of Participations for Health and of the assigned revenue, no later than 31 December 2010. These plans must be framed in a comprehensive financial plan of the Subsidized Scheme that includes all the sources that finance and co-finance the operation of the Subsidized Scheme, in accordance with the current legal norms, and the other ones that define the territorial entities for the purpose of achieving universal coverage and the unification of the compulsory health plans of the subsidised and contributory schemes, which shall be achieved by 31 December 2015 at the latest.
For the purposes of the implementation of the transformation plans, the percentage of the Health Participations General System resources that is treated by literal (a) of item 214 Law 100 of 1993, as amended by article 11 of Law 1122 of 2007, will increase to 90% according to the plan of transformation concluded between the National Government and the territorial entities. In any case, 10% of the General System of Health Participations will be used to finance the actions in public health.
In addition to the resources provided for in this law for the unification of the compulsory health plans of the subsidized and contributory schemes, the percentage of the total of the resources of the aid will be allocated in the transformation plans. assigned revenue to be used for that purpose, a percentage which shall not be less than 45%.
This percentage includes the provision in literal (c) of article 14 214 (1) of Law 100 of 1993, as amended by Article 11 of Law 1122 of 2007.
PARAGRAFO 1o. The municipalities certified for the autonomous management of the resources of the General System of Health Participations to finance the provision of health services to the poor population in the absence of covered with demand subsidies, they will make part of the plans for the transformation of resources, in consultation with the departments, as provided for in this article.
PARAGRAFO 2o. As of the validity of this law, the Departments and Districts, as well as the municipality representing the interests of the municipalities of the respective department, which will be designated for the purpose within the entity that agremia the municipalities of the country, by mutual agreement with the National Government, will be able to advance in the implementation of the unification of the compulsory plans of health of the Subsidized And Contributive Regimes, of conformity with the transformation plan to be agreed for that purpose.
PARAGRAFO 3o. The resources of employer contributions that are financed from the resources of the General System of Health Participations will be counted in the financing of the unification of the Mandatory Health Plans. The Subsidized and Contributive Regimes in accordance with the agreements in the respective transformation plans, resources that will be turned without funds. This change is subject to the terms and conditions defined by the National Government.
PARAGRAFO 4o. The legal representatives of the entities in charge of the collection or generators of the resources of the health sector, must ensure the effective rotation of these monies in the terms indicated in the norm that authorizes its recovery. It will be a cause of misconduct for any public official, legal representative, manager or administrator who dilate the turn of these resources.
ARTICLE 35. TERRITORIAL RESOURCES FOR THE STRENGTHENING OF THE PUBLIC HOSPITAL NETWORK AND FOR OTHER HEALTH EXPENSES. Once the implementation of the transformation plan is initiated, up to 30% of all the revenue resources transferred by law For health purposes in the respective territorial entity, they shall apply to the consolidation of the claims for health services, recorded in the financial statements of the territorial entities as at 31 December 2009, not financed by the date of issue of this law; for investment in infrastructure and renewal In accordance with the study of the network of services of each territorial entity; for public health programs, according to the National Plan of Public Health; for the purpose of co-financing the operation of the Social enterprises of the State that because of their market conditions, they constitute a single provider of health services in their area of influence; and for the unification of the compulsory plan of health of the Subsidized Regime to the Contributor.
ARTICLE 36. As of the fiscal year 2011, the financial surpluses of the Sub-Account of Catastrophic Events and Traffic Accidents of the Solidarity and Guarantee Fund will be available for the financing of the attention of the population in the non-covered by subsidies to the demand and the poor population not insured of the respective territorial entity, according to the criteria and conditions defined by the National Government. The allocation of these resources shall only be carried out once the resources allocated by the territorial entities for these purposes have been applied.
FINANCIAL MEASURES.
ARTICLE 37. INTERFONDOS OPERATION. Autoricese to the Ministry of Social Protection so that, for once and for the duration of fiscal year 2010, perform an interfund loan operation between the Catastrophic Events and Accidents of Transit-ECAT- and the Sub-account of the Compensation of the Solidarity and Guarantee Fund -Fosyga-; resources that will be used to finance non-POS events of the members of the contributory regime.
This operation may not exceed eight hundred billion pesos ($800,000,000,000) and will be payable in a term not exceeding ten (10) years counted from the completion of the operation. During this period, a period of initial grace may be established for the depreciation of capital, which may not exceed two (2) years. In any event, due to the grace period, the capital repayments must be paid in equal shares for the remaining period. In no case shall the interest rate applicable to such an operation be lower than the inflation observed in the 12 months preceding the date of cancellation of the respective interest.
This operation corresponds to a portfolio resource management operation and therefore its grant and attention does not require any budget processing.
PARAGRAFO. The other financial terms and conditions of the operation that you are dealing with in this article are defined by the National Government.
ARTICLE 38. The national authorities, in accordance with their competencies, will require the implementation of strategies and technologies aimed at improving the quality of the health service, reducing the adulteration of medicines and dietary products, control and reduction of the loss of the Social Security System in Health. Additionally, the active subjects must implement strategies and technologies to reduce tax evasion and avoidance.
ARTICLE 39. The settlement balances of the contracts for insurance in the subsidized regime in favor of the territorial entities, will be used by the Departments and Districts to cover the health benefits not covered by demand subsidies, universalization and the unification of the Mandatory Health Plans. For this purpose, the municipalities shall turn those resources to the Departments, at the latest six (6) months after the end of the period of execution of the respective contracts.
ARTICLE 40. SPECIAL CONDITIONS FOR MONITORING AND TURNING. To ensure continuity in the provision of public services, in particular health, in view of the adoption of the measure of suspension of royalty payments by the National Department of Planning -DNP, provided for in Law 141 of 1994 and other concordant rules, may be established gradual turns and/or special conditions of control and monitoring to the execution of these resources. To this end, the DNP will coordinate with the beneficiary entity, among others, the sending of periodic information, with their respective supports, that will allow to verify the adoption and application of measures aimed at overcoming the facts that originated the suspension.
ARTICLE 41. VALIDITY AND REPEAL. This law governs from the date of its publication and repeals any provisions that are contrary to it, in particular Article 2o of Decree 1289 of 2010.
The President of the honorable Senate of the Republic,
JAVIER ENRIQUE CÁCERES LEAL.
The Secretary General of the honorable Senate of the Republic,
EMILIO RAMON OTERO DAJUD.
The President of the honorable House of Representatives,
EDGAR ALFONSO GOMEZ ROMAN.
The Secretary General of the honorable House of Representatives,
JESUS ALFONSO RODRIGUEZ CAMARGO.
COLOMBIA-NATIONAL GOVERNMENT
Publish and comply.
Dada en Bogotá, D. C., 12 July 2010.
ALVARO URIBE VELEZ
The Minister of Finance and Public Credit,
OSCAR IVAN ZULUAGA ESCOBAR.
The Minister of Social Protection,
DIEGO PALACIO BETANCOURT.
