Act 1393 2010

Original Language Title: LEY 1393 de 2010

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ACT 1393 2010
(July 12)
Official Gazette No. 47768 of July 12, 2010 CONGRESS OF THE REPUBLIC

Whereby earmarked revenues for health are defined, adopted measures to promote income generating activities for health, to prevent evasion and avoidance of contributions to health resources within the health system are rerouted and other provisions. Summary

Term Notes

The Congress of Colombia DECREES: CHAPTER I.

TAX REVENUES.
ARTICLE 1o. Amend paragraph of Article 190 of Law 223 of 1995 which reads as follows:
"Parágrafo. Rate of 48% applicable to beers and siphons, eight (8) percentage points are used to finance universal in securing the unification of mandatory health plans of the contributory and subsidized regimes, services rendered to the population poor in matters not covered by demand subsidies and related population that attends through the public hospital network, according to the conditions and priorities for that purpose define the territorial entity.
National and producers Fund Account Excises foreign products will turn directly to the Funds or Sectional Health Directorates and District Health Fund, as appropriate, the percentage mentioned within fifteen (15) calendar days after the end of each tax period. "
Article 2.
. Amend section 475 of the Tax Code is amended as follows:
"Article 475. Fee for Beers. From the effective date of this law until December 31, 2010, the tax rate for beer sales of domestic production and imported will be 14%. From 1 January 2011 the general rate under this Statute shall apply. The tax will be paid by producers in the form of bi-monthly VAT return, set by the Tax and Customs.
Generated tax deductible taxes will entitle the terms of Article 485.
beer importers declare and pay the tax in the form of import declaration prescribed by the Directorate of National Taxes and Customs together with the other customs duties.
For the tax assessment the tax base provided for in Article 189 of the Law 223 of 1995.
applies are exempted from the tax APPLIES Department of San Andres, Providencia and Santa Catalina to "| ||
ARTICLE 3. Amend the 4th paragraph of paragraph d) of Article 420 of the Tax Code, which reads as follows:
"In games of chance the general rate under this Statute shall apply".

ARTICLE 4. The additional revenue collected in 2010, the effect of increasing the rate of sales tax applicable to beer and games of chance, which refers the present law, will be used by the nation to unification of mandatory health plans contributory and subsidized regimes.
As of January 1 of 2011 the total revenue collected from the tax on beer sales and games of chance have the same destination. To this effect, in both cases, will not apply the provisions of Article 225 of the Law on the 7th 1995.
PARÁGRAFO. The Ministry of Finance and Public Credit compensate annually eventual decreases in constant terms of the amount collected from exploitation rights suit permanent bets or chance to present the department or the district capital against the proceeds from the same concept in the year 2009, without the maximum total amount of compensation at the national level may exceed the equivalent of two points of VAT applicable to permanent stakes game of chance or collected in the respective year. This compensation shall be charged to the resources collected by way of VAT to the game of permanent bets or chance.
The resources remain the destination compensated annually in Article 42 of Law 643 of 2001. The resources within the limit provided in the preceding paragraph, are not required to be used in the aforementioned compensation to keep the destination referred 1st and 2nd paragraphs of this Article.
The National Government will regulate the matter.
5th
ITEM. Amend section 211 of Act 223 of 1995, as amended by Article 76 of Law 1111 of 2006, which reads as follows:

"Article 211. Rates of excise tax on cigarettes and snuff prepared. Tax rates on cigarettes and snuff drawn are as follows:
1. For cigarettes, cigars, cigarillos, five hundred and seventy pesos ($ 570.00) per pack of twenty (20) units or in proportion to their content.
2. The rate for each gram of bite, snuff or Chinú be thirty-six pesos ($ 36.00).
The above rates are updated annually from the year 2011, at a rate equal to the growth of the consumer price index certified by the DANE. The Directorate of Taxation Support of the Ministry of Finance and Public Credit, certify and publish before 1 January each year the updated rates. PARAGRAPH 1.
. Within the above rates is incorporated tax destined for the sport created by Law 30 of 1971, at a rate of 16% of income tax paid by consumer value. "

ARTICLE 6o. SURCHARGE TO CIGARETTES AND SNUFF CONSUMPTION PREPARED. Créase a surtax on cigarettes and snuff milled equivalent to 10% of the tax base to be certified before January 1 of each year by the Directorate of Taxation Support of the Ministry of Finance and Public Credit in which the price will be taken retail actually collected in the distribution channels classified by the DANE as department stores and retail hypermarkets according to regulations of the National Government, updated in all its components in a percentage equal to the growth rate of consumer prices and discounting the value of the surtax last year.
The surtax will be liquidated and paid for each pack of twenty (20) units or in proportion to their content, by those responsible in the respective tax declaration and shall be governed by the rules of excise tax on cigars and snuff elaborate. PARAGRAPH 1.
. For the sting, snuff and Chinú, 10% surtax will be settled on the value of the consumption tax of this product. PARAGRAPH 2.
. The surtax provided for in this article also cause in relation to domestic products entering the department San Andrés and Providencia. PARAGRAPH 3.
. The participation of the Capital District consumption tax cigarettes and snuff made that Article 212 of Law 223 of 1995 refers to also apply to the surcharge that is regulated by this law.
Transient PARÁGRAFO. For the liquidation of the surtax in 2010 it will take the price of cigarettes certification issued by the DANE in December 2009, value that will be updated at a rate equivalent to the growth of the consumer price index as taxable base. The Directorate of Taxation Support of the Ministry of Finance and Public Credit, certify that the value following the entry into force of this law day.

ARTICLE 7. DESTINATION. The resources generated during the surtax in the previous article refers to, they will be used by the departments and the Capital District, first, to the universalization assurance, including the first attention to those linked according to the regulations for the purpose by the Government; secondly, to the unification of mandatory health plans contributory and subsidized regimes. Should remain surpluses, these will be used to finance services to the poor in not covered by demand subsidies, which shall be subject to the conditions set by the Government for the payment of such benefits in health .

ARTICLE 8th. Amend the first paragraph, its numerals, and the 1st paragraph of Article 50 of Law 788 of 2002, which are as follows:
"Article 50. Rates of excise tax on spirits, wine, snacks and the like. The rates of excise tax on spirits, wine, snacks and the like, for each unit of 750 cubic centimeters or its equivalent, shall be:
1. For products up to 35 degrees ALCOHOLIC content, two hundred fifty six pesos ($ 256) per alcoholic strength.
2. For products of more than 35 degrees ALCOHOLIC content, four hundred and twenty pesos ($ 420) for each alcoholic strength. "
PARAGRAPH 1.
. Of the total collected from the tax the consumption of spirits, wines, snacks and the like, and / or participation, after deducting the VAT rate assigned to the 2nd paragraph of Article 50 of Law 788 of 2002 referred to departments 6% will go first to the universalisation in assurance, including the first attention to those linked according to the regulations for the purpose by the Government; secondly, to the unification of mandatory health plans contributory and subsidized regimes. Should remain surpluses, these will be used to finance services to the poor in not covered by demand subsidies, which shall be subject to the conditions set by the Government for the payment of such benefits in health ".

Article 9. FORMS. The Directorate General of Taxation Support, as well as the National Federation of Departments, as each may be, made modifications to the declaration forms of consumption tax on liquor, wine, snacks and the like, and / or participation, and tax on cigarettes and snuff produced, which are required for the proper application of the provisions of this law.
ARTICLE 10.


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ARTICLE 11.


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CHAPTER II.
RESOURCES AND GAMBLING GAMES OF LUCK.

ARTICLE 12. COLLECTION OF AWARDS AND ASSIGNMENT OF unclaimed prizes. In all games of chance, the winner must present the document gaming operator for collection in a maximum term of one (1) year from the date of the draw; that term expired operates the prescription of the right. The term of limitation is interrupted only on presentation of winning the operator document.
Duly submitted the document set for payment, if this is not paid by the responsible within thirty (30) days following the submission of the winning game schedule, the bettor may not pursue payment thereof by the verbal process of major and minor, indicated in Chapter I of Title XXIII of the Code of Civil Procedure. The claim awards for all kinds of games will have a court expiration of one (1) year from the date of submission of the game for payment term is interrupted with the interposition of the corresponding demand.
Occurred the prescription of the right to judicial revocation becomes effective without the collection of awards, seventy-five percent (75%) of the resources that make up these awards will go to the unification plans 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 referred to in article 32 of this law. The remaining 25% will correspond to the respective game and will be used in the control of illegal gambling.
Lottery Colombian Red Cross transferred to the National Society of the Colombian Red Cross resources awards held by the public uncollected.
TRANSITORY PARAGRAPH 1o. For current recipients of awards for which recovery has not taken place, the statute of limitations and expiry provided for herein shall be counted from the effective date of this provision.
PARÁGRAFO TRANSIENT. Effective Notes

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ARTICLE 13 MARKETING OF LOTTERY THROUGH ELECTRONIC CHANNELS. The following paragraph is hereby added to Article 11 of Law 643 of 2001, as follows:
"Parágrafo. Traditional marketing lottery may be made through electronic channels, without thereby becoming innovative games, according to the regulations issued for this purpose the National Games of chance ".

ARTICLE 14. OPERATING LINE AND REAL TIME localized games.
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Once issued and existing regulations provided for herein, localized games operators pay for rights to exploit the greater value resulting from what would generate fees that Article 34 of Law 643 of 2001 or the percentage refers to twelve (12%) on gross income minus the amount of the premiums paid.
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Once ready connectivity obligation shall be presumed illegal machine and is not in addition to the corresponding penalties for illegality, shall be the respective forfeiture.

ARTICLE 15.
horse racing events. Amend Article 37 of Law 643 of 2001, which will read:
"Article 37. Equestrian Events. It corresponds to each of the departments and districts, exploitation, and revenue measures, ranking events and horse betting.
The operation thereof will be effected by granting a period of ten (10) years, through third parties selected by public tender. The operators of this type of game should have a minimum technical assets, provide guarantees and meet the other requirements for effect them in the regulations of the game.
The exploitation rights arising from the Horseracing are owned by departments and districts in which the operation is performed. The Horseracing whose concession is awarded in a department or district, can be operated in other previous local authorities compliance with the conditions and authorizations established by the regulations, and will pay seventy percent (70%) of the operating rights to the District or department in which the bet is made.
The horseracing bets on races held in Colombia paid as exploitation rights one percent (1%) of the gross revenues from the sale of betting.
The horseracing bets on races held outside national territory exploitation rights paid as fifteen percent (15%) of the gross income from the sale of gambling. He
In the event that the operator of horserace betting on races held in Colombia, explode Horseracing on races held outside national territory, pay as exploitation rights five percent (5%) of gross income sale of those bets.
The exploitation rights generated by the Horseracing will be distributed in each of the departments or districts as follows: fifty percent (50%) destined to finance services to the poor in no covered by demand subsidies and related population that attends through the public hospital network, which shall be subject to the conditions set by the Government for the payment of such benefits in health, and fifty percent (50% ) remaining for financing technological renovation of the public hospital network in the respective territorial entity.
The rules of the game set the percentage of Horseracing should be distributed among the public.
PARÁGRAFO. When the operator which has been awarded the concession of horseracing bets on races held in Colombia build its racecourse, you can prorrogársele its concession contract for the operation of betting on horse races for a period equal to that established in the 2nd paragraph of this article " .

ARTICLE 16. ROTATION DIRECT OPERATING RIGHTS OF PERMANENT BETS. In the game of chance or betting permanent operating rights will be drawn directly by gaming operators to their respective health funds, within the first five (5) business days of the month following its collection. This, without prejudice to the functions set out in Articles 41, 43 and 44 of Law 643 of 2001

ARTICLE 17. RIGHTS AND EXPLOITATION OF LOTTERY LOTTO SNAPSHOT PREPRINTED. The exploitation rights arising from the operation of the pre-printed instant lottery and lotto games, will go to the departments and the Capital District to finance the unification of mandatory subsidized health plan and contributory scheme.
The operation of gambling corresponds to the departments and the Capital District, who will make the selection and hiring of the third operator through the entity agremie departments in the country. Effective Jurisprudence


ARTICLE 18. ILLEGAL ACTIVITY EXERCISE OF DISCRETION MONOPOLISTIC allocate revenue. Amend Article 312 of the Penal Code, which will read:
"Article 312. Illicit exercise monopolistic activity revenue measures. Which in any way or making use of any means pursuing an activity established as a monopoly revenue measures, without proper authorization, permit or contract, or use elements or forms of unofficial game, be liable to imprisonment of six (6) to eight ( 8) years and a fine of five hundred (500) to one thousand (1,000) minimum monthly wage.

The penalty shall be increased by one-third when the conduct offense was committed by the individual who is a dealer legal representative or employer legally authorized to operate a financial monopoly and halfway, when it is for a public servant of any entity holder of a monopoly or revenue measures whose purpose is the operation or administration of this ".

ARTICLE 19. ADMINISTRATION OF OPERATING RIGHTS.
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In the case of games of chance run by local authorities, administration of exploitation rights and administrative expenses will be at the head of public entities managing the monopoly or the respective territorial entity level to be determined . PARAGRAPH 1.
. No later than 1 January 2011, DIAN will assume the management role in terms of collection of exploitation rights and administrative expenses on games of chance operated by public entities nationwide. The funds thus collected should be handled independently by the Directorate of Public Credit and National Treasury Ministry of Finance and Public Credit, until they are executed in accordance with the budgetary rules.
The distribution of administrative costs on games of chance operated by public entities at the national level, shall define the national government.

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ARTICLE 20. PENALTIES FOR EVASION OF THE RIGHTS OF OPERATING AND ADMINISTRATIVE EXPENSES. Amend Article 44 of Law 643 of 2001, which will read:
"Article 44. Penalties for Evading Exploitation Rights. Without prejudice to any criminal that may apply and administrative and customs penalties imposed by the competent authorities sanctions, and fiscal responsibility, public entities managing the monopoly of territorial order and the Tax and Customs - DIAN, with the support of the National Police, when circumstances require, in relation to the exploitation rights and administrative expenses within its competence, may impose the following sanctions on the following facts, through the administrative procedure laid down in the first part of Litigation Code administrative, or amending or replacing, at its request explanations:
a) When detect people operating games of chance without being authorized dealers or dealers or authorized or being operating elements unauthorized game, you can close the establishments, confiscating game elements and should put the facts to the competent criminal authority.
In these cases, localized or similar games, those responsible were utter penalty fine equivalent to eighty (80) monthly legal minimum wages for each slot machine; equivalent to one hundred twenty (140) monthly statutory minimum wages for each casino table; the equivalent of one (1) monthly legal minimum wage for each chair bingo, but in no case less than the equivalent of 50 seats if it is operating in municipalities up to 50,000 inhabitants, 100 chairs if you are operating in municipalities more than 50,000 and less than 100,000 and the equivalent of 200 chairs if in municipalities of 100,000 or more and for games of chance, other than localized, whose operation is made by authorization, the penalty shall be one hundred (100) monthly statutory minimum wages; and for games of chance, other than localized, whose operation is made directly or concession contract, the penalty shall be three hundred (300) monthly statutory minimum wages, for each facility, point of sale, sale or seller ".
People who are terminated by the illegal operation of games of chance may be suspended in the exercise of the activity while the respective investigation is being conducted.
The fine involves an inability to operate games of chance during the five (5 years following the imposition of the sanction.
B) When detected dealers or authorized persons not declare the exploitation rights in the respective period, belch, without prejudice to the final suspension of play, settlement capacity for exploitation rights undeclared and impose sanction of capacity equivalent to two hundred percent (200%) of the exploitation rights caused by the period not declared.

C) When detected that persons authorized dealers or omit or include information in their private liquidation of the exploitation rights of which the payment of a lower value arising in respect thereof, utter liquidation of review and the it will impose penalty equal to one hundred sixty percent (160%) of the difference between the balance payable determined by the administration and declared by the authorized dealer or inaccuracy.
The term to proffer settlements and sanctions mentioned in letter c), shall be two (2) years from the date of filing of returns. The term to proffer settlements and penalties referred to in paragraphs a) and b) shall be two (2) years from the date of knowledge of the facts by the respective supervisory authority.
The sanctions which this article refers to be imposed without prejudice to collection of fines or compensation referred to in clause pecuniary penalty agreed in the concession contracts, when it any, and subject to full payment exploitation rights owed.
PARÁGRAFO. The closure of the establishment and confiscation referred to in this article, are sanctions to be imposed, I prior exhaustion following procedure. If the act of verification is not authorized in the operation or the game elements is credited proceeds to the Minutes of Acts who personally notify who attends diligence, for which the maximum term of fifteen (15) days following demonstrates the prior authorization of the operation and / or game elements, otherwise we will proceed to impose these sanctions by administrative act properly motivated, which utter a term not exceeding thirty (30) days, and against which shall only administrative appeal which must be lodged within five (5) days of notification and must be resolved within a period not exceeding fifteen (15) days from its filing. In sign the administrative act declaring forfeiture shall be the destruction of the elements.
While the above procedure as precautionary measures decreed the closure of the establishment and removal of elements is supplied, which remain under the custody of the local authority or the Directorate of National Taxes and Customs DIAN, pursuant with its powers.

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ARTICLE 21. COLLECTION OF REVENUES, OPERATING RIGHTS AND SANCTIONS. For purposes of the collection of income and exploitation rights on games of chance and the penalties they impose administrators monopoly and the Tax and Customs - DIAN, the procedure of enforced collection enshrined in the Statute shall apply Tax.

Article 22. Amend Article 38 of Law 643 of 2001, which will read:
"Article 38. Novel Games. They are any other type of games of chance other than traditional lotteries or tickets, permanent bets and other games covered by this law. the preprinted lotto, instant lottery, lotto online at any of its forms, the games that are operating in contentivos line of different betting events, betting games virtual casino, bets are considered innovative games, among others, sports and other games made by electronic means, the Internet, cell phone or any other real-time mode that does not require the presence of the bettor.
The National Government specify the conditions for the transfer of exploitation rights and for the operation of games electronically, via the Internet, cell phone or any other form online and in real time, which do not require the presence of bettor.
The exploitation rights to be transferred novelty games who operate equivalent to at least 17% of gross income. In the novel Internet operation, which may be made only under the conditions established by the National Government, games exploitation rights equivalent to at least 10% of gross income.
PARÁGRAFO. Administrators Monopoly, authorities inspection, surveillance and control and police authorities may make monitoring channels, financial institutions, websites and media in any way serve the exploitation, operation, sale, payment, advertising or marketing of games of chance unauthorized, and manage alerts and corresponding blocks. "


Article 23. Amend Article 24 of Law 643 of 2001, which will read:
"Article 24. Performance Award Plan and Low. The Government shall determine the structure of the game award scheme permanent bets or chance to govern throughout the country.
The minimum return game permanent bets or chance, for each territorial jurisdiction will be established as a criterion of efficiency and contractual obligations in the respective concession contracts and corresponds to the minimum gross revenues from the sale of the game permanent bets or chance, operators must generate per year throughout the term of the respective contract, so that sales and growth be sustained as health revenue measures are sought.
The minimum return is equal to the greater of the average annual gross income from the sale of the game of permanent bets or chance during the four (4) years prior to the opening of the bidding process and the sum of those gross income in the year immediately preceding the opening of the bidding process, plus a percentage of growth year after year, equal to the consumer price index. To determine the average or the sum which this paragraph refers to, it will go to the data that will shed online connectivity and real time or, until such data are available, which have different territorial entities and the National Superintendency of health.
It is for the dealer to pay twelve percent (12%) on gross income by way of exploitation rights destined to health, plus the additional value which has come into existence between the percentage of exploitation rights and twelve percent (12%) above the minimum value of gross sales revenue to the game were previously identified in the contract as minimum return; that additional value will be paid dealers compensation by way of contractual destined to health, with no place to claim or any compensation in your favor.
Be grounds for unilateral termination of the concession contracts noncompliance with the minimum return, without compensation or compensation. PARAGRAPH 1.
. The conditions laid down in this law governing permanently for all concession contracts permanent bets or chance.
Transient PARÁGRAFO. To set the minimum profitability in bidding processes that are opened within two (2) years following the effective date of this law, the average date of gross revenue from the sale of the game during the two (2) will be used prior to the opening of the bidding process plus 1.25 percentage points "years.

ARTICLE 24. OPERATION OF GAMES LOCATED IN CRUISES. Games located on board the cruise can be operated while they are docked in a port or Colombian bay of a "Cultural and Historical Tourist District" without required concession for the exclusive service of its passengers and conditions determined the authority responsible for authorizing the operation of localized games. The exploitation rights and charges for administrative expenses are established for localized games and must be paid by the shipping agent who acts as legal representative of the cruise operator in the country. Fifty percent (50%) of the exploitation rights shall be addressed to the attention of the Health benefits not covered by compulsory health plan contributory scheme, and the other fifty percent (50%) of the exploitation rights along with administrative costs, corresponding to the respective municipality where the cruise dock, bound for the financing of health services in charge. The National Council of games of chance shall determine the manner how information is presented to determine the exploitation rights and administrative expenses, and how will its collection corresponding Admire self-assessments, prepayments and charges prorated by cruise days remain in Colombian ports.
Transient PARÁGRAFO. For a term of two (2) years from the enactment of this Act, the operation of games will not cause localized cruise VAT or exploitation rights or charges for administrative expenses.

Article 25. Amend Article 56 of Law 643 of 2001, which will read:

"Article 56. parafiscal contribution for social security health of professionalized independent underwriters of lotteries and / or permanent bets. Créase a parafiscal contribution for membership in the General Social Security System in Health of professionalized independent underwriters of lotteries and permanent bets or chance.
The contribution of professionalized independent underwriters lottery and / or permanent bets will be equivalent to 1% of the retail price of the tickets, lottery fractions, the value wagered on each form or permanent bet and will be deducted by the dealers or distributors of income to which they are entitled underwriters.
In turn, dealers Game permanent bets or chance and lotteries, provide as an additional contribution to the grant, the equivalent of three percent (3%) of the operating rights paid by selling positioned so Independent.
The funds raised by fiscal contributions established in this article shall be drawn by dealers or distributors Lotteries Fund and Permanent Placement Betting, Fondoazar, within ten (10) days of the month following its collection, for immediate implementation in affiliation to social security of the target population.
Initial affiliation to the scheme will be sought through the Subsidized and once the Lotteries Fund and Permanent Placement betting has the resources needed to pay the price under the terms and conditions of the contributive regime, proceed membership . The surplus, if any, will be used to expand social welfare programs of the target population, specifically by linking to compensation funds and programs of occupational or professional improvement developed by the Seine.
The National Health and generally bodies state control, monitor the liquidation process, collection, turn and use of these quasi-fiscal resources. PARAGRAPH 1.
. Placement Fund Lotteries and Bookmakers, Fondoazar, shall be constituted and organized by dealers Game permanent bets or chance and lotteries and professionalized independent underwriters of lotteries and / or permanent bets. Fund resources will be managed by the trust management, and have the supervision and control of the competent bodies. "
CHAPTER III.
CONTROL MEASURES ON THE AVOIDANCE OF QUOTES AND EVASION AND CONTRIBUTIONS.

ARTICLE 26. The celebration and fulfillment of obligations arising from contracts to provide services shall be subject to verification by the contractor of membership and payment of contributions to the social protection system, in accordance with the regulations for such effect issued by the Government.
The Government may adopt retention mechanisms for compliance with these obligations and refund credit balances. Effective Jurisprudence



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added to Article 108 of the Tax Code with the following paragraph:
"Paragraph 2o. For purposes of the deduction for wages covered by this article is that such fiscal contributions must be made in accordance with the provisions of the current regulations. Similarly, for the origin of the deduction for payments to independent workers, the contractor must verify membership and payment of contributions and contributions to social protection that correspond to the contractor under the law, according to the regulations to be issued by the National Government. This also applies to the fulfillment of the obligation to withhold when this appropriate ". Effective Jurisprudence

ARTICLE 28.
647 is added to Article of the Tax Code with the following paragraph:
"Paragraph. Inconsistencies in the declaration tax return derived from the information referred to in paragraph 1st of Article 50 of Law 789 of 2002 on contributions to social security will be punishable by way of inaccuracy, under the terms of this Statute Tax". Effective Jurisprudence


ARTICLE 29. For purposes of compliance with the functions performed by the UGPP, in controlling evasion and circumvention of parafiscal contributions to the Social Protection System, public and private operators of information banks and / or databases will report, at no cost, the relevant information for this purpose, under the terms and conditions determined by the Government.


ARTICLE 30. Without prejudice to the provisions for other purposes, for purposes related to Articles 18 and 204 of Law 100 of 1993, labor payments do not constitute salary of private workers may not exceed 40% the total remuneration.

ARTICLE 31. The activity Operator Information Form Integrated Contribution Liquidation-pillars shall be subject to inspection and surveillance of the Financial Superintendence of Colombia, based on expected legal powers in the Organic Statute of the Financial System and other provisions that modify and under the technical criteria applied to other entities controlled, in terms of operational risk, safety and quality of information.
The sanctioning regime for operators Information Form Integrated Contribution Liquidation-pillars will be the provisions of the Organic Statute of the Financial System, in accordance with the provisions of Article 5 of Decree 1465 of 2005 and other provisions that modify or replace.
The inspection and supervision shall be exercised by the Financial Superintendence of Colombia, solely on the activity Operator Information Form Integrated Contribution Liquidation -PILA- defined in article 2. Decree 1465 of 2005 and other provisions that modify or replace.
PARÁGRAFO TRANSIENT. The Financial Superintendence of Colombia will assume the role outlined in this article, six (6) months after entry into force of this decree. The National Government will take the necessary steps to align the structure of that Superintendency, providing it with the necessary technical budget to fulfill this function and capacity measures. Effective Notes

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ARTICLE 32. Employers shall inform employees about the contributions paid to social protection or to ensure that they can see that such sums were actually paid.
The breach of this obligation for each period of contribution by the employer is punishable with fines of five (5) monthly legal minimum wages, and employers in the case of a public nature, additionally it implies a disciplinary offense for the person that each entity has been assigned to implement the provisions of this Article.
The National Government shall regulate the manner and conditions under which the employer must comply with this obligation and how public entities, according to their competence, monitor compliance with it, on its own initiative or upon request. the procedure to be applied for the imposition of the fine, the allocation of resources and the exercise of defense of the accused is also regulated.

ARTICLE 33. Contributions to the General Social Security System in Health must be made on the same basis of contributions made to the Professional Risk System and made to General Pension System. To enroll an employee, contractor or any obligation to pay contributions to Professional Risk System must be established that is trading at the General Systems of Health and Social Security Pension person.
When under current regulations a person is not required to join and pay contributions to the General System of Professional Risks, such as pensioners and self-employed, shall not apply the provisions of this Article.
CHAPTER IV.
TRANSFORMATION OF RESOURCES FOR THE UNIFICATION OF MANDATORY HEALTH PLANS.

ARTICLE 34. RESOURCES PLANS TO TRANSFORM THE GENERAL SYSTEM FOR ENTRIES FOR HEALTH AND ASSIGNED REVENUE. Departments and Districts, jointly with the national government transformation plans define the resources of the General System of Units for Health and ceded income, no later than 31 December 2010. These plans will form part of a financial plan integral Subsidized that includes all sources that finance and co-finance the operation of the subsidized system, in accordance with legal regulations, and other defining territorial entities, in order to achieve universal coverage and unification plans compulsory health schemes subsidized and contributory unification to be achieved no later than 31 December 2015.

For purposes of the implementation of transformation plans, the percentage of the resources of General System of Units for Health mentioned in letter a) of paragraph 1 of Article 214 of Law 100 of 1993, as amended by Article 11 of Law 1122 of 2007, will increase to 90% according to the transformation plan agreed between the national government and local authorities. In any case 10% of the General System of Units for Health will fund actions in public health.
In addition to the remedies provided in this Act for the unification of mandatory health plans subsidized and contributory plans transformation regimes the percentage of total income donated resources to be allocated shall be agreed to that finally, percentage which shall not be less than 45%.
This percentage includes the provisions of paragraph c) of paragraph 1 of Article 14 of Law 100 of 1993, as amended by Article 11 of Law 1122 of 2007. PARAGRAPH 1.
. The certified municipalities for the autonomous management of the resources of the General System of Units for Health to finance the provision of health services to the poor in not covered with subsidies to demand, will be part of the transformation plans of resources, in consultation with departments, as provided in this Article. PARAGRAPH 2.
. From the effective date of this law, the Departments and Districts, as well as the municipality that represents the interests of municipalities in the respective department, which will be designated for the purpose within the entity unionizes the country's municipalities, by mutual agreement with the Government, they may advance the implementation of the unification of mandatory health plans Subsidized and Contributory schemes in accordance with the transformation plan for that purpose agreed. PARAGRAPH 3.
. The resources of employer contributions that are financed with resources from the General System of Units for Health will be counted in the financing of the unification of Mandatory Health Plans of Subsidized and Contributory schemes in accordance with the agreements reached in the respective transformation plans, resources situation will spin without funds. This turn is subject to the terms and conditions determined by the Government.
PARÁGRAFO 4o. The legal representatives of the entities responsible for the collection or generators of resources in the health sector must ensure the effective rotation of these monies under the terms stated in the regulation authorizing collection. It will be grounds for misconduct for any public official, legal representative, manager or administrator that dilates the rotation of these resources.

ARTICLE 35. TERRITORIAL RESOURCES FOR STRENGTHENING PUBLIC HOSPITAL NETWORK AND OTHER HEALTH EXPENDITURES. Once the implementation of the transformation plan is started, up to 30% of all resources assigned revenue that by law are for health in the respective territorial entity, shall apply to the consolidation of debts for services of health , recorded in the financial statements of territorial entities at December 31, 2009, not funded from the date of issuance of this law; for investment in infrastructure and technological renovation of the public hospital network, according to the study of network services each territorial entity; for public health programs, according to the National Public Health Plan; for purposes of co-finance the operation of state social enterprises that market conditions constitute a single provider of health services in their area of ​​influence; and for the unification of compulsory health plan to Subsidized Contributory Scheme.

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ARTICLE 36. From the fiscal year 2011, the financial surplus of the Sub-Account catastrophic events and traffic accidents Solidarity Fund and Guarantee may be allocated to finance the care of the population in matters not covered by subsidies demand and the uninsured poor of the respective territorial entity in accordance with the criteria and conditions defined by the Government. The allocation of these resources shall only residually after applying the resources that local authorities be set aside by law for this purpose.

CHAPTER V. FINANCIAL MEASURES.

ARTICLE 37. OPERATION
Interfondos. Empower the Ministry of Social Protection so that, for once and for the duration of fiscal 2010, perform a loan Interfondos between the subaccount Traffic Accident and Catastrophic Events and subaccount -ECAT- Compensation Fund solidarity and Guarantee -Fosyga-; resources to be allocated to finance events NO POS members of the contributory scheme.
This operation may not exceed eight hundred billion pesos ($ 800 billion) and shall be payable within a period not exceeding ten (10) years from the completion of the transaction. During this period, you can set a initial grace period for repayment of capital, which may not exceed two (2) years. In any case, once the grace period, amortization of principal payable in equal aliquots over the remaining term. In any case the interest rate applicable to such transaction may be lower than inflation in the twelve months prior to the date of cancellation of the respective interests.
This operation corresponds to an operation of resource management portfolio and, therefore, its execution and attention does not require any formalities budget.
PARÁGRAFO. Other financial terms and conditions of the operation referred to in this Article shall be defined by the National Government.

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ARTICLE 38. National authorities in accordance with their powers, require the implementation of strategies and technologies aimed at improving the quality of health service, reduce adulteration of medicines and dietary products, control and reduction of system losses Social Security in Health. Additionally the active subjects should implement strategies and technologies to reduce tax evasion and avoidance.

ARTICLE 39. The balances of contracts for subsidized insurance in favor of local authorities regime, will be used by departments and districts to cover health benefits not covered by demand subsidies, the universalization and unification of Mandatory Health Plans. For this purpose the municipalities will turn those resources to the departments not later than six (6) months after the end of the implementation period of the respective contracts.

ARTICLE 40. SPECIAL CONDITIONS FOR MONITORING AND GIRO. To ensure continuity in the provision of public services, especially health, before the adoption of the suspension measure spins royalties for the National Planning Department - DNP, under Law 141 of 1994 and other related standards, They may establish gradual turns and / or special conditions of control and monitor the implementation of these resources. For this, the DNP will coordinate with the beneficiary, among others, sending periodic information with their respective supports, to verify the adoption and implementation of measures to overcome the facts of the suspension. Editor's Notes



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ARTICLE 41. EFFECTIVE DATE AND REPEAL. This law applies from the date of its publication and repeals provisions that are contrary, in particular the 2nd Article of Decree 1289 of 2010.
The President of the honorable Senate,
JAVIER ENRIQUE CACERES LOYAL.
The Secretary General of the honorable Senate,
EMILIO RAMÓN OTERO DAJUD.
The President of the honorable House of Representatives
ALFONSO GOMEZ EDGAR ROMAN.
The Secretary General of the honorable House of Representatives,
JESUS ​​ALFONSO RODRÍGUEZ CAMARGO.
REPUBLIC OF COLOMBIA - NATIONAL GOVERNMENT
published and enforced.
Given in Bogotá, DC, on July 12, 2010.

Alvaro Uribe Minister of Finance and Public Credit, Óscar Iván Zuluaga
ESCOBAR.
The Minister of Social Protection, Diego Palacio
.

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