Key Benefits:
1430 OF 2010
(December 29)
Official Journal No. 47.937 of 29 December 2010
CONGRESS OF THE REPUBLIC
By means of which tax rules of control and for competitiveness are dictated.
THE CONGRESS OF COLOMBIA,
DECRETA:
ARTICLE 1o. ELIMINATION SPECIAL DEDUCTION BY INVESTMENT IN REAL PRODUCTIVE FIXED ASSETS. Add the following paragraph to Article 158-3 of the Tax Statute:
PARAGRAFO 3o. From taxable year 2011, no income tax payer and supplemental can make use of the deduction that this item treats.
Those prior to November 1, 2010 have filed for legal stability contracts, including stabilizing the fixed asset investment deduction referred to in this Article and whose premium is fixed on the basis of the total value of the investment which is the subject of stability, may enter into a contract of legal stability including that deduction. In such cases, the term of the legal stability of the special deduction may not exceed three (3) years. "
ARTICLE 2o. CONTRIBUTION TO INDUSTRIAL USERS. amend paragraph 2o and add a new paragraph to Article 211 of the Tax Statute, as amended by the article 13 of Law 633 of 2000, which will remain so:
PARAGRAFO 2o. For the purposes of the surcharge or special contribution in the electrical sector that is covered by article 47 of Law 143 of 1994, it will apply for industrial users, for users 5 and 6 residential, and for commercial users, twenty percent (20%) of the cost of service delivery.
Industrial users will have the right to discount the income tax charged for the taxable year 2011, fifty percent (50%) of the total value of the surcharge referred to in this paragraph. The application of the discount provided here excludes the possibility of applying for the surcharge as deductible from the gross income.
As of 2012, these users will not be subject to the collection of this surcharge. Likewise, the government will establish who is the industrial user beneficiary of the discount and subject of the present surcharge.
PARAGRAFO 3o. For the purposes of the preceding paragraph, the National Government shall regulate the conditions necessary for public service providers, as referred to in this Article, to ensure adequate control between the various classes of users of the electrical power service ".
ARTICLE 3o. REMOVAL OF FINANCIAL MOVEMENTS. Add article 872 of the Tax Statute with the following incites and paragraphs:
" The tax rate referred to in this Article shall be reduced as follows:
-At two per thousand (2x1,000) in the years 2014 and 2015
-At one per thousand (1x 1,000) in the years 2016 and 2017
-To zero per thousand (0x1,000) in the years 2018 and following.
PARAGRAFO. As of 1 January 2018, repeal the provisions contained in the Sixth Book of the Tax Statute, concerning the Gravamen to Financial Movements. "
PARAGRAFO Transitory. Twenty-five per cent 25% of the monies raised by the
Tax on Financial Movements (GMF) during the 2012 fiscal vigencies and
2013, will be dedicated exclusively to the Calamity Fund to attend to those affected by the winter wave of 2010 and 2011.
ARTICLE 4. GMF IN CLEARING AND SETTLEMENT OF SECURITIES OR REPORTING OPERATIONS, CONCURRENT OPERATIONS OR TEMPORARY TRANSFER OF SECURITIES. Modifies the number 5 of Article 879 of the Statute Tributary which will stay that way:
" 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.
Third-party payment transactions on behalf of the principal, client or mandant for such concepts as payroll, services, suppliers, acquisition of goods or any performance of securities outside the securities market are found. subject to the Financial Movements, thus originating in securities clearing and settlement operations or simultaneous transactions or temporary transfer of securities. For these cases the withholding agent is the holder of the compensation account and the taxable person his client.
ARTICLE 5o. GMF IN CLEARING AND SETTLEMENT OF SECURITIES, DERIVATIVES, FOREIGN EXCHANGE OR STOCK EXCHANGES OF AGRICULTURAL PRODUCTS OR OTHER COMMODITIES INCLUDING GUARANTEES. href="pr037.html#879"> 879 from the Tax Statute which will remain so:
" 7. Disbursements or payments, as appropriate, by credit to the current account or savings account or by issuing cheques with cross-border crossing and restricted negotiability arising from the clearing and settlement operations that are carried out through of clearing and settlement systems administered by entities authorised for such purpose in respect of transactions carried out on the stock market, derivatives, foreign exchange or stock exchanges of agricultural or other commodities, including the guarantees delivered on behalf of participants and the payments corresponding to the securities management in centralized securities deposits as long as the payment is made to the client, principal, client, mandante.
Third-party payment transactions for such concepts as payroll, services, suppliers, acquisition of goods or any performance of obligations are subject to the Gravamen to Financial Movements.
When the transaction is taxed, the holding agent is the holder of the compensation account and the taxable person is his client. "
ARTICLE 6o. GMF IN APPROPRIATIONS DISBURSEMENTS. Amend the item number 11 of article 879 of the Tax Statute which remains as follows:
" 11. Credit disbursements by means of a savings account or a current account or by issuing cheques with a crossing and restricted negotiability carried out by credit institutions, cooperatives with financial activity or cooperatives savings and credit monitored by the Financial Superintendents or the Solidarity Economy, respectively, provided that the disbursement is made to the debtor when the disbursement is made to a third party shall be exempt only when the debtor makes the payment to the debtor acquisition of housing, vehicles or fixed assets.
disbursements or payments to third parties for such concepts as payroll, services, suppliers, acquisition of goods or any performance of obligations are subject to the Financial Movements, except for the use of the credit cards from which natural persons are holders, who continue to be exempt.
Also exempt are the disbursements made by the financing companies or banks, for the payment to the marketers of goods that will be delivered to third parties through contracts of financial leasing with option of purchase ".
ARTICLE 7o. Add a numeral to article 879 of the Tax Statute, which will remain so:
" 20. Withdrawals from current accounts opened in banking institutions monitored by the Financial Superintendence of Colombia, which correspond to the resources of the national order and authorized by the National Institute Penitentiary and Prison -INPEC-, who will be the account holder, provided they do not exceed monthly of three hundred and fifty (350) UVTs per inmate. "
ARTICLE 8o. PENALTY FOR VIOLATION OF THE CONDITIONS OF AN EXEMPTION. Without prejudice to the criminal, administrative and contractual penalties to which there is a place, the one under Article 1or Law 681 of 2001 and its regulatory standards, or the rules which modify, add or replace, acquire liquid fuels derived from petroleum and do not distribute them within the departments and municipalities located in the border areas concerned by the law in question. mention or distribute them in breach of the standard established for the supply of (a) a penalty equivalent to 1000% of the value of the tax exonerated shall be the subject of a penalty.
For this purpose, the National Tax and Customs Directorate will transfer the statement of objections to the person or entity, who will have the term of one (1) month to respond.
Due to the termination of the statement of objections, the Tax Administration will have a period of six (6) months to apply the corresponding penalty, through the procedure provided for in the Tax Statute.
This penalty may be imposed for the activities of the last three (3) years".
ARTICLE 9o. DISTRIBUTION OF LIQUID FUELS IN BORDER AREAS. Amend article 1or Law 681 of 2001, which amended Article 19 of Law 191 of 1995, which will remain so:
" In the departments and municipalities located in border areas, the Ministry of Mines and Energy will have the function of distributing liquid fuels, which will be exempt from the global tax, VAT and tariff.
In the development of this function, the Ministry of Mines and Energy will be responsible for the distribution of fuels in the given territories, either by importing fuel from the neighboring country or by supplying fuel produced in the country. Colombia. The maximum volume to be distributed will be established by the Ministry of Mines and Energy-Directorate of Hydrocarbons, or who will do its times, who will be able to assign or hire, in whole or in part with the distributors wholesalers and third parties, the import, transport, storage, distribution or sale of fuels.
The fuel will be delivered exclusively to the service stations and industrial marketers located in the municipalities recognized as border zones, to be distributed to the fleet and to the great consumers that consume volumes below 100,000 gallons per month, in the form set out in the current provisions. The fuel distributed to large consumers in Border Zones does not enjoy the exemptions referred to in the first paragraph of this Article.
The fuel transportation contracts held by the Ministry of Mines and Energy, through the Hydrocarbons Directorate, with wholesale distributors, retail distributors or with third parties, will have to establish in an express manner that These agents are obliged to deliver the fuel directly at each service station and in the vehicles of the industrial marketer and the facilities they serve, in accordance with the assigned quotas.
PARAGRAFO 1o. Prohibited the production, import, marketing, distribution, sale and consumption of leaded motor gasoline in the national territory, except for the area served by the Orito Refinery, Putumayo, in accordance with the regulations issued by the Government.
PARAGRAFO 2o. The Ministry of Mines and Energy will be in charge, with due recovery of the costs, the regulation and coordination of the activities of fuel distribution, for which it will establish plans of supply and may point to regulatory and tariff schemes that permit the development of the provisions of this Article, as well as programs for the conversion of labor partners for those persons who are engaged in the distribution of fuels without the observance of the legal norms.
PARAGRAFO 3o. Set a transition period until January 1, 2012, for the Ministry of Mines and Energy to assume the functions identified in this Article, during which period Ecopetrol S. A. and UPME will continue in charge of the tasks that on the particular they were exercising, Ecopetrol S. A. and the UPME will cede to the Ministry of Mines and Energy, free of charge, the technological and logistic developments necessary to fulfill these functions.
ARTICLE 10. ESTATE TAX RATES. amend the points 1o and 2o and add two incites to article 296-1 of the Tax Statute, which remain so:
" From two point four percent (2.4%) on the taxable basis provided for in Article 295-1, when the liquid equity is equal to or greater than three billion pesos ($3,000,000,000) and up to Five billion pesos ($5,000,000,000).
From four-point eight percent (4.8%) on the taxable basis provided for in Article 295-1, when the liquid equity is over five billion pesos ($5,000,000,000. "
For the purposes of the provisions of Article 293-1 , companies which have carried out excision processes during the taxable year 2010 shall add the liquid assets held in January 1, 2011 by the companies being divided and beneficiaries in order to determine their subjection to the tax.
When the sum of liquid assets owned by 1 January 2011 is equal to or greater than three billion pesos ($3,000,000,000) and up to 5 billion pesos ($5,000,000,000), each of the companies being divided and beneficiaries will be required to declare and pay the equity tax at the rate of two-point four per cent (2.4%) settled on their respective taxable bases. Where the sum of the liquid assets owned by 1 January 2011 is greater than 5 billion pesos ($5,000,000,000), each of the companies divided and beneficiaries will be obliged to declare and pay the tax to the The Commission has taken the view that the Commission is not in a position to make a decision.
Likewise, for the purposes of the provisions of Article 293-1 natural or legal persons who, in accordance with Law 1258 of 2008, have constituted companies for simplified actions during the taxable year 2010, shall add the liquid assets held in January 1, 2011 by the natural or legal persons who constituted them and by the respective S.A.S. in order to determine their subjection to the tax.
When the sum of liquid assets owned by 1 January 2011 is equal to or greater than three billion pesos ($3,000,000,000) and up to 5 billion pesos ($5,000,000,000), natural or legal persons who are constituted and that each of the S.A.S. will be obliged to declare and pay the tax on the estate at the rate of two point four percent (2.4%) settled on their respective taxable bases. Where the sum of the liquid assets owned by 1 January 2011 is greater than 5 billion pesos (5,000,000,000), the natural or legal persons who constituted them and each of the S.A.S. shall be obliged to declare and pay the estate tax at the rate of four-point eight per cent (4.8%) settled on their respective taxable bases. The natural or legal persons who constituted them will be jointly and severally liable for the tax on the assets, updating and interest of the S.A.S. in proportion to their contributions.
ARTICLE 11. VAT EXCLUSION TO INTERNET CONNECTION AND ACCESS SERVICES. Add the following number to Article 476 of the Tax Statute:
" 15. The Internet connection and access services of the residential users of strata 1, 2 and 3 ".
In cases where such services are offered in a packaged form with other telecommunications services, the regulatory bodies of the telecommunications service that are competent shall take the necessary regulatory measures. necessary in order for the tax benefit not to generate cross-service subsidies.
For the purposes set forth in this numeral, the provisions of article 64 are to be taken into account in Article 8 of Law 1341 of 2009.
ARTICLE 12. INTEREST IN FAVOR OF THE TAXPAYER. Modify Article 863 of the Tax Statute, which remains:
Article 863. When there is an overpayment or in the tax returns a balance in favor of the taxpayer, only common and moratory interests will be caused, in the following cases:
Current interests are caused, when a return request has been filed and the balance in favor is under discussion, from the date of notification of the special requirement or the act that denies the return, as the case may be, until the execution of the act or providence which fully or partially confirms the balance in favour.
Moratory interests are caused, from the expiration of the term to return and to the date of the check, issue of the title or consignment.
In all cases where the balance in favor has been discussed, moratorical interests are caused from the day following the execution of the act or providence that fully or partially confirms the balance in favor, up to the date of the check's turn, issue of the title or consignment. '
ARTICLE 13. Add article 437-2 of the Tax Statute, with the following numeral:
" 7. Those responsible for the common system of suppliers of international marketing companies when they acquire movable property or services taxed from persons belonging to the common system, other than the withholding agents mentioned in numerals 1 and 2, or when payment is made through debit or credit card systems, or through financial entities in the terms of article 376-1 of this Statute.
ARTICLE 14. Addition to item 857 of the Tax Statute, with the following number.
" 5. Where it is found that the supplier of the International Marketing Companies requesting refund and/or compensation at the date of filing of the application has not complied with the obligation to carry out the retention, retained and submit the withholding statements at the source with payment, of the periods for which the time limit for the filing and payment is due to the filing date of the application.
In these cases, the provisions of the second paragraph of Article 580-1 of this Statute shall not apply.
When the withholding tax on sales tax has been practiced and consigned directly to the National Treasury through financial institutions, as provided for in Article 376-1 of this Statute, compliance with the obligation to declare periods for which the filing deadline is due to the filing date of the application will be verified.
ARTICLE 15. INEFFECTIVENESS OF THE WITHHOLDING STATEMENTS AT THE SOURCE SUBMITTED WITHOUT TOTAL PAYMENT. The Tax Statute is added to the following article:
"Article 580-1. Ineffectiveness of the hold statements in the source submitted without total payment. The withholding statements at the source submitted without full payment will not have any legal effect, without the need for an administrative act that declares it.
The above paragraph shall not apply when the withholding statement at the source is filed without payment by a holding agent who is a holder of a balance in favor of equal to or greater than eighty-two thousand (82,000) UVT liable to compensate with the balance to be paid from the respective withholding statement at the source. For this purpose the balance in favour must have been generated prior to the filing of the withholding tax at the source of a value equal to or greater than the balance payable in that statement.
The retainer agent must ask the National Tax and Customs Directorate to compensate the balance in favor of the balance payable in the retention declaration, within six months (6) of the filing of the respective statement of retention at the source.
When the retainer agent does not request compensation for the balance in a timely manner or when the application is rejected the withholding statement at the source submitted without payment will not have any legal effect, without any need for action. the administrative authority to declare it ".
ARTICLE 16. INEFFECTIVENESS IN STATEMENTS OF OPERATING RIGHTS AND ADMINISTRATIVE EXPENSES FILED WITHOUT TOTAL PAYMENT. Addition to Article 41 of Law 643 of 2001, with the following paragraph:
"The declarations of exploitation rights and administrative expenses of the games of luck and chance presented without total payment shall not have any legal effect, without the need for an administrative act that declares it".
ARTICLE 17. INFORMATION FOR TAX CONTROL PURPOSES. Add the Tax Statute with the following article:
"Article 631-3. Information for tax control purposes. The Director General of the United States Tax and Customs Directorate, will point out the specifications of the information with tax relevance that taxpayers and non-taxpayers must provide. "
ARTICLE 18. RETURN WITH WARRANTY FILING. Modify Article 860 of the Tax Statute, which remains as follows:
"Article 860. Return with warranty presentation. When the taxpayer or person in charge presents with the request for the return a guarantee in favor of the Nation, granted by banks or insurance companies, by value equivalent to the amount of return object, plus the penalties that the article 670 treats from this Statute provided the latter do not exceed ten thousand (10,000) monthly minimum legal wages , the Tax Administration, within twenty (20) days of the following to deliver the cheque, title or spin.
The guarantee that this article will be dealt with will be valid for two (2) years. If within this period, the Tax Administration notifies the special requirement or the taxpayer corrects the declaration, the guarantor will be jointly and severally liable for the guaranteed obligations, including the amount of the penalties for where the refund is not coming, which shall be effective together with the relevant interest, once it is signed on the basis of the law, or in the court where the action is brought before the administrative jurisdiction, the act (a) the administrative settlement of the return, even if the latter is produces after the two years.
In the text of any guarantee constituted in favor of the Nation-Directorate of Taxes and National Customs-, it should be expressly stated that the bank or insurance company renounces the benefit of excision.
The Director of National Taxation and Customs, after evaluating the risk factors on returns, may prescribe by reasoned resolution, the contributors or sectors that will be subject to the general term of the article 855 of this Statute, although the request for return and/or compensation is filed with warranty, in which case the term may be suspended to return and/or compensate for up to a maximum of Ninety (90) days as provided for in Article 857-1.
In all cases where the taxpayer or the taxpayer corrects the tax return whose balance in favor was the subject of repayment and/or compensation, dealt with with or without guarantee, the Tax Administration will impose the sanctions that it deals with. Article 670 of this Statute, after formulation of the statement of objections and shall be sent by the end of a (1) month to reply, for that purpose, the statement of objections must be made within two (2) years following the presentation of the correction statement ".
ARTICLE 19. Modify paragraph 1 of Article 855 of the Tax Statute, which remains as follows:
"Article 855. Term to perform the return. The Administration of Taxation shall, subject to the compensation to be paid, return the balances in favour of income and supplementary taxes and on sales within fifty (50) days of the date of the return request submitted in due form and in due form ".
ARTICLE 20. NOT OBLIGED TO SUBMIT A WITHHOLDING STATEMENT AT THE SOURCE. The paragraph 2 is amended and a transitional paragraph is added to Article 606 of the Tax Statute, as follows:
PARAGRAFO 2o. The submission of the declaration that this article is concerned shall not be mandatory for periods in which no operations subject to withholding have been carried out at the source.
TRANSIENT PARAGRAPH. Retention agents who have not complied with the obligation to present the withholding statements to the source in zeros in the months that did not make payments subject to retention, since July 2006, may submit such statements. within six months of the validity of this law without settling penalty for extemporaneity. "
ARTICLE 21. PROCESS OF MODERNIZATION OF THE DIAN. The DIAN will continue its technological modernization process in order to simplify and reduce the procedures required to fulfill the formal and substantive tax obligations.
PARAGRAFO. The process of technological modernization of the DIAN may not exceed two (2) years, after entry into force this law.
ARTICLE 22. NOT OBLIGED TO SUBMIT A SALES TAX RETURN. Add Article 601 of the Tax Statute with the following incites and paragraphs:
" Nor shall they be required to submit the bimonthly sales tax declaration responsible for the common arrangements in the periods in which they have not carried out transactions subject to the tax or transactions giving rise to deaccounting taxes, adjustments or deductions in the terms of Articles 484 and 486 of the Tax Statute.
PARAGRAFO TRANSIENT. Those responsible for filing a bimonthly sales tax declaration that have not complied with the obligation to present the sales tax returns in zeros (0) in the months in which they did not carry out transactions subject to tax or transactions giving rise to unaccounting taxes, adjustments or deductions in the terms of Articles 484 and 486 of this Statute since they had an obligation, may make such declarations within the six (6) months following the validity of this Law without settling penalty for extemporaneity. "
ARTICLE 23. amend the last paragraph of Article 23 of the Tax Statute, which remains:
" Are not income tax and supplemental tax payers, community household associations and children's homes of the Colombian Family Welfare Institute or authorized by this and the authorized older adult associations by the Colombian Institute of Family Welfare. "
ARTICLE 24. Add article 598 of the Tax Statute with the following literal:
"(c) The associations of community households and children's homes of the Colombian Institute of Family Welfare or authorized by it and the associations of older adults authorized by the Colombian Institute of Family Welfare."
ARTICLE 25. Add the Tax Statute with the following article:
Article 587-1. Provision of information for statistical purposes. The National Customs and Tax Directorate may, upon request, provide the National Administrative Department of Statistics -DANE- for purposes In particular, statistics and in particular for the development of economic surveys and for business analysis such as company demography, globalized or disaggregated tax information by sectors.
The use of this information will be subject to the strictest reservation.
For the purposes of the control and verification of compliance with established requirements, in accordance with the Constitution and the law, in the administrative contracting processes that the National Institute of Concessions "INCO" or whoever does times, with a value of more than forty-one thousand (41,000) UVT may ask the National Tax and Customs Directorate for information from taxpayers, persons responsible and other obliged subjects, who have the quality of proposers, to repose in the tax returns and in the systems of information and registration of the entity. The National Concessions Institute "INCO" will only be able to use the information provided for the aforementioned purposes, keeping in respect of said information the most absolute reservation ".
ARTICLE 26. MEANS OF PAYMENT FOR THE PURPOSES OF THE ACCEPTANCE OF COSTS, DEDUCTIONS, LIABILITIES AND UNACCOUNTING TAXES. The Tax Statute is added to the following article:
Article 771-5. Means of payment for the purposes of accepting costs, deductions, liabilities and unaccounting taxes. For purposes of your tax recognition as costs, deductions, liabilities or unaccounting taxes, the payments made by the taxpayer or liable must be made by any of the following means of payment: Deposits in accounts banking, money orders or bank transfers, cheques to the first beneficiary, credit cards, debit cards or other cards or bonds that serve as means of payment in the form and conditions authorized by the National Government.
The provisions of this Article do not preclude the tax recognition of payments in kind or the use of other forms of extinction of obligations other than payment as provided for in Article
Likewise, the provisions of this Article have only fiscal effects and are without prejudice to the validity of the cash as a legitimate means of payment and with unlimited release, in accordance with Article 8or Law 31 of 1992.
PARAGRAFO. They may have tax recognition as costs, deductions, liabilities or unaccounting taxes, cash payments made by taxpayers or responsible, regardless of the number of payments that are made. perform during the year, as follows:
-In the first year, the lowest between eighty-five percent (85%) of the paid or a hundred thousand (100,000) UVT, or fifty percent (50%) of total costs and deductions.
-In the second year, the lowest between seventy percent (70%) of the paid or eighty thousand (80,000) UVT, or forty-five percent (45%) of total costs and deductions.
-In the third year, the lowest between fifty-five percent (55%) of the paid or sixty thousand (60,000) UVT, or forty percent (40%) of total costs and deductions.
As of the fourth year, the lowest between forty percent (40%) of the paid or forty thousand (40,000) UVT, or thirty-five percent (35%) of total costs and deductions.
This graduality provided for in this article begins its application from the taxable year 2014.
ARTICLE 27. RETENTION AT SOURCE THROUGH FINANCIAL INSTITUTIONS. Add the Tax Statute with the following article:
Item 376-1. Retention at source through financial entities. In order to ensure the control and efficiency in the collection of national taxes, the withholding taxes to be made by the withholding agents, determined by the Directorate of National Taxes and Customs, in accordance with the Income and VAT taxes will be charged and entered directly into the National Treasury through financial institutions.
For the purpose, the subject who orders the payment must identify the current or savings account (s) through which the payments submitted to the source are made exclusively, and indicate to the financial institution the or concepts subject to retention, the basis of the calculation, the tariff (s) and other elements necessary to ensure that the holds are practiced in due form. If the subject who orders the payment does not supply the information here related, the financial institution will apply the ten percent (10%) retention rate on the total value of the payment. The inaccuracy, deficiency or lack of the information provided herein shall be the sole responsibility of the subject who orders the payment.
All penalties arising from non-compliance with the obligations and responsibilities that the payer must comply with in his/her condition shall be the sole responsibility of the payer.
Financial institutions which, pursuant to the provisions of this Article, are required to carry out and record the deductions shall be liable for the amounts withheld and for the applicable interest, in the event that is not entered within the time limits. established.
The National Government will regulate this provision. "
ARTICLE 28. Add article 871 of the Tax Statute with the following incites:
" Paragraph 8o. It also constitutes a operative event for the tax, the disbursements of credits and the payments derived from securities clearing and settlement transactions, reporting transactions, simultaneous and temporary transfer of securities, derivatives transactions, (a) foreign currency or stock exchanges or other assets, including guarantees delivered on behalf of participants made through clearing and settlement systems the amount of which is intended to be paid or paid to third parties, agents or members for the collection and/or payment of any title on behalf of the clients of the entities monitored by the Financial Superintendents or Solidarity Economy as the case may be, by concepts such as payroll, services, suppliers, acquisition of goods or any performance of obligations.
Paragraph 9o. It also provides for the disbursements of credits paid and/or cancelled on the same day.
Paragraph 10. In the cases provided for in points 8 and 9, the taxable person is the debtor of the credit, the customer, the sending person, the customer or the principal.
Paragraph 11. Collective savings accounts or collective portfolios are taxed in the same way as the individual savings accounts in the head of the carrier or subscriber.
ARTICLE 29. RESOURCES FOR THE SOCIAL INTEREST HOUSING ALLOWANCE-FOVIS. Article 16 (7) of Law 789 of 2002 will be as follows:
" 7. Maintain for the Housing Fund of Social Interest, the same percentages defined for the year 2002 by the Superintendence of Family Allowance, based on Law 633 of the year 2000 according to the calculation of quotient established in Law 49 of 1990. Discounted percentages one per cent (1 per cent), two per cent (2 per cent) and three per cent (3 per cent) provided for in Article 6d) or this law for employment promotion. "
ARTICLE 30. EXTRAORDINARY POWERS TO MODIFY THE SANCTIONING REGIME IN CURRENCY MATTERS. Review the President of the Republic of extraordinary faculties for the term of six (6) months from the enactment of this Law, to modify the sanctioning regime and the administrative procedure to be followed by the National Tax and Customs Directorate.
ARTICLE 31. TAXABLE BASE OF THE TEMPORARY SERVICE COMPANIES. The taxable base of the Temporary Services Companies for the purposes of the industry and trade tax shall be the gross revenue, which is understood by the value of the service temporary collaboration less wages, Social Security, Parafiscal, compensation and social benefits for workers on mission.
ARTICLE 32. Article 862 of the Tax Statute will be as follows:
" Article 862. The mechanism for making the return. The return of balances in favour may be effected by cheque, title or spin. The tax authorities will be able to return balances in favour of more than one thousand (1,000 UVT) by means of tax refund certificates, which will only serve to cancel taxes or duties administered by the Directorates. Taxes and Customs within the calendar year following the date of their issue.
The value of the securities issued in each year shall not exceed 10% (10%) of the value of the retreads administered by the Directorate of National Customs and Taxes in respect of the preceding year; they shall be issued in the name of the beneficiary of the return and will be negotiable. "
ARTICLE 33. Modify Article 689-1 of the Tax Statute, which remains:
"Article 689-1. Audit benefit. For the taxable periods 2011 to 2012, the private settlement of income tax and supplemental taxpayers that increase their net income tax by at least a percentage equal to five (5) times the inflation caused by the respective taxable period, in relation to the net income tax of the year immediately preceding, will be firm if within the eighteen (18) months following the date of its filing has not been notified location to correct, provided that the declaration is duly presented in a timely manner and the payment it is carried out within the time limits set for this purpose by the National Government.
If the increase in the net income tax is at least seven (7) times the inflation caused in the respective taxable year, in relation to the net income tax of the year immediately preceding, the income statement will be firm if within twelve (12) months following the date of their submission, no placement has been notified to correct, provided that the declaration is duly submitted in a timely manner and the payment is made within the time limits for such an effect. The National Government.
If the increase in the net income tax is at least twelve (12) times the inflation caused in the respective taxable year, in relation to the net income tax of the year immediately preceding, the income statement will be firm if within six (6) months following the date of their submission, no placement has been notified to correct, provided that the declaration is duly submitted in a timely manner and the payment is made within the time limits set for that purpose the National Government.
This rule is not applicable to taxpayers who enjoy tax benefits due to their location in a given geographical area.
When the audit benefit statement yields a tax loss, the Tax Administration may exercise the powers of audit to determine the origin or improvenance of the tax and therefore its compensation in years. later. This power shall, however, be taken after the periods in which this Article is dealt with.
In the case of taxpayers who in the years preceding the period in which they are seeking to benefit from the audit, have not submitted a statement of income and supplementary and comply with that obligation within the time limits laid down by the National Government to present the declarations corresponding to the taxable periods 2011 to 2012, the terms of firmness of the liquidation provided for in this article will apply to them, for which they will have to increase the net income tax for these periods in the rates of inflation of the respective taxable year of This Article shall be addressed.
When it is shown that the holds at the declared source are non-existent, the audit benefit will not proceed.
PARAGRAFO 1o. Correction statements and correction requests that are submitted prior to the term of firmness in this article shall not affect the validity of the audit benefit, provided that in the initial declaration the taxpayer complies with the requirements of timely filing, increase of net income tax, payment, and in the corrections those requirements are maintained.
PARAGRAFO 2o. When the net income tax of the declaration corresponding to the taxable year against which the increase requirement must be met is less than 41 UVT, the benefit shall not be applied audit.
PARAGRAFO 3o. When it comes to statements that record in favor, the term to request the return and/or compensation will be that provided for in this article, for the firmness of the declaration. "
ARTICLE 34. amend paragraph 3o of article 837-1 of the Tax Statute which remains as follows:
" They will not be subject to precautionary measures by the DIAN and other public entities, the real estate affected with the family's family assets, or with family housing, and the deposit accounts with the Bank of the Republic ".
ARTICLE 35. Amend the numeral 1 of article 879 of the Tax Statute which will remain so:
" 1. Withdrawals from savings accounts or prepaid cards opened or managed by financial institutions and/or cooperatives of a financial or savings nature and credit monitored by the Financial Superintendents or the Solidarity Economy respectively, not exceeding three hundred and fifty (350) monthly UVT, for which the account holder or prepaid card must indicate to the respective credit establishment or financial cooperative, that said account or prepaid card will be the only beneficiary with the exemption.
The exemption will apply exclusively to a savings account or prepaid card per holder and as long as it belongs to a single holder. Whenever a person is the holder of more than one savings account and a prepaid card in one or more credit institutions, he/she must choose in relation to which he/she will operate the tax benefit provided here and indicate it to the respective establishment ".
ARTICLE 36. Modify paragraph 1 of item 14 of article 879 of the Tax Statute which will be as follows:
" 14. Transfers between current and/or savings accounts and/or prepaid cards opened in the same credit establishment, cooperative with financial activity, savings and credit cooperative, exchange commission and other entities supervised by the Financial Superintendents or the Solidarity Economy, as the case may be, in the name of the same and the sole holder, as well as the transfers between investments or portfolios carried out by a stock exchange company, a Trust company or an investment management company, monitored by the Superintendency Financial of Colombia in favor of the same beneficiary, except corresponding to the profits or yields that have generated the investment, which are the tax base for the liquidation of the tax, which will be retained by the comionist or who recognizes utilities or yields.
This exemption shall also apply where the shipment is made between collective savings accounts or between these and current or savings accounts or between investments belonging to the same and the sole holder, provided that they are open in the same entity monitored by the Financial Superintendence of Colombia. "
ARTICLE 37. It is proposed to add a third indent to article 36-1 of the Tax Statute, in the following terms:
" Nor does it constitute income or occasional profit from the profit from trading derivatives that are securities and whose underlying is exclusively representing shares in a stock exchange of Colombian securities, indices or holdings in collective funds or portfolios that reflect the behaviour of such shares. '
ARTICLE 38. INTEREST IN TAX REFUND. Add the following paragraph to Article 864 of the Tax Statute:
" Current interests will be settled at a rate equivalent to the current bank interest certified by the Financial Superintendency of Colombia; for the liquidation of the moratorical interests, the term of the original term will be deducted to return unused by the administration to the date of the total or partial rejection of the balance in favour. "
ARTICLE 39. Add article 6or Law 1106 of 2006 to the following paragraph:
PARAGRAFO 3o. The collection by concept of the special contribution that is extended by this law in contracts that are executed through agreements between entities of the national and/or territorial order shall be immediately entered in form proportional to the participation in the convention of the respective entity ".
ARTICLE 40. Modify Article 65 of Law 633 of 2000, which remains as follows:
"Article 65. Financial management. Article 65 of Law 633 of 2000, will remain so: The boxes will have an independent financial management and in separate accounts of the four percent collection (4%) of the payroll, for the services of marketing and health, including in the latter the activities of IPS and EPS. As a result, as of the current law, in no case will the resources from the four percent contribution (4%) be used to subsidize these activities.
PARAGRAFO 1o. Family compensation boxes may approve loans to assist in the payment of care for persons in charge of beneficiary workers, within the meaning of Law 21 of 1982, at events that do not are covered by the General System of Social Security in health or coverage of medical-care services, which, by law, must be affiliated with the worker. The loan per event may be greater than ten (10) times the monthly monetary subsidy quota in force at the time of the same. The boxes may set moderating quotas for these purposes only.
PARAGRAFO 2o. The education grants in money paid by the Compensation Boxes to persons in charge of beneficiary workers, enrolled in the last three (3) degrees of the secondary education cycle (a) basic education and the level of average education will be part of the calculation of the monetary allowance paid for each of the Family Compensation Fund and of the obligation of destination for education provided for in Article 5 or Decree 1902 of 1994, provided that the total destination for it is not less than the mandatory before the validity of the present law.
PARAGRAFO 3o. When the health programme presents loss-making results during the annual financial year, the Family Compensation Boxes may, after deciding on their Directional Councils, cover the shortfall with the remaining balance of the cash in the corresponding period of the different components of the health program and of programs other than those executed with resources from 4%.
Additionally, Family Compensation Boxes will be able to fund the health program, with credit resources.
ARTICLE 41. Add the Tax Statute with the following article:
Article 260-11. Sanctions for non-compliance with formal obligations of the transfer pricing regime. The sanction relating to the proof of documentation referred to in Article 260-10 (a) of Article 260-10 of this Statute may not exceed fifteen thousand UVT (15,000 UVT) and the referred to in numeral 2 of the same literal shall not exceed twenty thousand UVT (20,000 UVT).
The penalties for the information declaration referred to in the literal (b) of Article 260-10 of this Statute may not exceed twenty thousand UVT (20,000 UVT) ".
PARAGRAFO. The limits set out in this article shall apply to the penalties imposed from the validity of this amendment. "
ARTICLE 42. The National Government will appropriate in the PGN annually the necessary budgetary resources in its entirety to pay in a timely manner and in the first order the subsidies of strata 1, 2 and 3 for users of electrical energy.
In no case will the appropriation of resources to cover these subsidies be reduced.
ARTICLE 43. Modify the number 3 and 4 of literal a) of article 25 of the Tax Statute, which remain so:
" 3. The credits obtained abroad by the Financial Corporations, the Financial Cooperatives, the Financing Companies, the Bancoldex and the banks, constituted according to the Colombian laws in force.
4. The credits for foreign trade operations, made through the Financial Corporations, the Financial Cooperatives, the Financing Companies, the Bancoldex and the banks, constituted according to the Colombian laws ".
ARTICLE 44. 118 of Law 1450 of 2011. The new text is as follows: > In order to make the departments and municipalities that have savings in the FAEP more competitive, they are authorized to withdraw up to 25% of the total balance from the date of entry into force. This law has in the Oil Savings and Stabilization Fund, FAEP, at the rate of one quarter of the total authorized for each year between 2011 and 2014.
The resources referred to in the preceding paragraph will have as the sole destination the investment in their jurisdiction.
ARTICLE 45. Modify the second paragraph of article 115 of the Tax Statute, which remains:
" From the taxable year 2013 will be deductible fifty percent (50%) of the tax on the financial movements effectively paid by the taxpayers during the respective taxable year, regardless of whether or not causality with the economic activity of the taxpayer, provided that it is duly certified by the retaining agent. "
ARTICLE 46. Modify Article 254 of the Tax Statute, which remains:
" Article 254. For taxes paid on the outside. National taxpayers, or foreign nationals with five or more years of continuous or continuing residence in the country, who receive foreign source income, subject to income tax in the country of origin, have the right to discount the amount of the Colombian income tax, the amount paid abroad, whatever their denomination, settled on those same income, provided that the discount does not exceed the amount of the tax payable by the taxpayer in Colombia for those same incomes.
In the case of dividends or participations from companies domiciled abroad, there will be a tax discount on income tax for income taxes paid abroad, as follows:
a) The value of the discount is equivalent to the result of multiplying the amount of the dividends or units by the income tax rate to which the profits that generated them have been subjected;
(b) When the company that shares the dividends or shares taxed in Colombia has received dividends or shares from other companies, located in the same or other jurisdictions, the value of the discount is equivalent to the the result of multiplying the amount of dividends or participations received by the national taxpayer, for the rate at which the profits generated by them have been submitted;
(c) To be entitled to the discount referred to in subparagraph (a) of this Article, the national taxpayer must hold a direct holding in the capital of the company from which it receives the dividends or shares of at least fifteen percent (15%) of the shares or shareholdings (excluding shares/units without voting rights). For the case of literal (b), the national taxpayer must indirectly hold a stake in the capital of the subsidiary or subsidiaries of at least fifteen percent (15%) of shares or units (excluding shares or units without voting rights);
(d) When dividends or shares received by the national taxpayer have been taxed in the country of origin, the discount shall be increased in the amount of such a charge;
e) In no case shall the discount referred to in this paragraph exceed the amount of income tax generated in Colombia for such dividends;
(f) To be entitled to the discount referred to in (a), (b) and (d), the taxpayer shall prove the payment in each jurisdiction by providing a tax certificate for the payment of the tax issued by the respective tax authority or its defect with suitable test;
g) The rules provided for in the tax discount related to dividends or shares from outside shall be applicable to dividends or shares that are collected as of the current law, any the period or financial year to which the profits that generated them correspond.
PARAGRAFO. The income tax paid abroad, may be treated as a discount in the taxable year in which the payment has been made or in any of the four (4) taxable periods as follows without prejudice to the provisions of the article 259 of the Tax Statute. "
ARTICLE 47. Add article 408 of the Tax Statute with the following prompts:
" Payments or credits in respect of financial returns, made to non-resident or non-resident persons in the country, originating in credits obtained abroad on a term equal to or greater than one (1) year or per concept of interest or financial costs of the lease fee originated in leasing contracts that are held directly or through leasing companies with foreign companies without domicile in Colombia, are subject to withholding tax at the Fourteen per cent (14 per cent) tariff on the value of the payment or the allowance.
Payments or credits in account, originated in leasing contracts on ships, helicopters and/or aircrafts, as well as their parts that are held directly or through leasing companies, with foreign companies without domicile in Colombia, will be subject to a withholding rate at the source of one per cent (1%) '.
ARTICLE 48. SPECIAL CONDITION FOR THE PAYMENT OF TAXES, FEES AND CONTRIBUTIONS. Within six (6) months of the current law, taxable persons, taxpayers or liable for taxes, taxes and contributions, administered by institutions with powers to raise public income or flow rates at the national level, which are in arrears due to the 2008 and previous taxable periods, shall be entitled to request, only in relation to the obligations caused during such periods taxable, the following special payment condition:
Payment of the total principal obligation plus interest and penalties updated, for each term and period, with a reduction to fifty percent (50%) of the value of the default interest caused to the date of the corresponding payment and penalties. For this purpose, the payment must be made within six (6) months of the current law.
The obligations that have been the subject of a payment facility may be cancelled under the conditions set out here, without prejudice to the application of the rules in force at the time of the granting of the respective facility, for obligations that are not cancelled.
The territorial authorities may adopt these special conditions in their corresponding income statutes for those responsible for the taxes, fees and contributions of their competition, while retaining the percentages and the term limits. provided for in this Article.
PARAGRAFO. The taxable persons, responsible taxpayers and withholding agents of the taxes, fees and contributions administered by the entities with powers to collect income or public flow rates national or territorial that are in charge of the special condition of payment of which this article treats and that they incur arrears in the payment of taxes, deductions in the source, fees and contributions within two (2) years after the date of the payment (i) a reduction of 50% (50%) of the value of the interest caused and the sanctions, will automatically lose this benefit.
In such cases the tax authority will immediately initiate the process of charging fifty percent (50%) of the penalty and fifty percent (50%) of the interest caused to the date of payment of the principal obligation, penalties or interest, and the terms of limitation shall start from the date on which the payment of the principal obligation is made.
You will not be able to access the benefits covered by this article by debtors who have signed payment agreements on the basis of Article 7or Act 1066 of 2006 and the article 1or Act 1175 of 2007, which upon entry into force of this law is in default for the obligations contained therein.
PARAGRAFO 2o. For the case of debtors in the agricultural sector, the time limit for payment will be up to ten (10) months.
ARTICLE 49. Add the paragraph in article 476 of the Tax Statute with the following paragraph:
"The provisions of this paragraph do not apply to the mining and hydrocarbon industries."
ARTICLE 50. Add paragraph 1o of article 366-1 of the Tax Statute with the following paragraph:
" The provisions of this paragraph do not apply to the export revenues of hydrocarbons and other mining products, for which the exporter will act as a self-retaining agent. In this case, the National Government shall establish the withholding tax at the source, which shall not exceed 10% of the respective payment or credit.
ARTICLE 51. Eliminate the paragraph of article 130 (Creation of the Gasoline Overtax Allowance Fund) of Law 488 of 1998. " Tax rules and other tax provisions of the Territorial Entities ".
