By Which The National Development Plan Is Issued, 2010-2014

Original Language Title: Por la cual se expide el Plan Nacional de Desarrollo, 2010-2014

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ACT 1450 2011
(June 16)
Official Gazette No. 48,102 of June 16, 2011

CONGRESS OF THE REPUBLIC Whereby the National Development Plan 2010-2014 is issued. Summary

Term Notes


ARTICLE 1o. NATIONAL DEVELOPMENT PLAN AND INVESTMENT PLAN 2011-2014. The National Development Plan 2011-2014: Prosperity for All, which is issued by this law, aims to consolidate security with the goal of achieving peace, a great leap of social progress, to achieve regional economic dynamism that allows sustainable development and sustained growth, more formal employment and reduced poverty and, ultimately, greater prosperity for the entire population.
Article 2.
. PART OF THIS LAW. To approve as an integral part of the General Part of the National Development Plan and merge as an annex to this law, the document "Bases of the National Development Plan 2010-2014 Prosperity for All", prepared by the National Government with the participation of the Superior Council Judiciary and the National Planning Council, with the changes made in the legislative process.
The document that this law is incorporated corresponds to the published in the Gazette of the Congress as an annex to the report of the second debate.

ARTICLE 3. PURPOSE OF STATE and the Colombian people. During the four years 2010-2014 the following cross-cutting themes will be incorporated in all spheres of national life in order to obtain Prosperity for All:
- Innovation in new and existing production activities in the social processes of collaboration between the public sector and the private sector and in the design and institutional development of the state.
- Good Governance as a guiding principle in the implementation of public policies, and the relationship between government and citizen.
- More and better international positioning of Colombia in international markets, in international relations, and the development agenda and multilateral cooperation to achieve the proposed international relevance.
- A society for which environmental sustainability, adaptation to climate change, access to information technology and communications and cultural development are a priority and an essential element of practice as well as principle fairness to future generations.
Based on the above transverse axes, the path to the Democratic Prosperity, prosperity for all, should be based on three pillars:
1. A strategy of sustained growth based on a more competitive, more productive and more innovative, and dynamic growth sectors Jalonen economy.
2. A strategy of equal opportunities to level the playing field, ensuring that every Colombian has access to the basic tools that allow you to shape their own destiny, regardless of gender, ethnicity, social status or place of origin.
3. A strategy to consolidate peace throughout the country, with the strengthening of security, full respect for human rights and the effective functioning of justice.
The National Development Plan assumes that the path to prosperity for all goes necessarily through a reduction of regional disparities, gaps opportunities between the regions of Colombia, ie, for greater regional convergence. Prosperity should reach each of the Colombians, and each of the municipalities, districts, departments and regions where they live.

ARTICLE 4. NATIONAL PUBLIC INVESTMENT PLAN 2011-2014. The National Public Investment Plan 2011-2014 will be worth five hundred and sixty four billion $ 564 billion, at constant 2010 pesos financed as follows:
. The resources identified as sources for financing territorial National Public Investment Plan 2011-2014 entities are estimates of expenditures of departmental, district and municipal levels in the framework of its autonomy, for the articulation of policies, strategies and programs national with territorial as implementation mechanisms defined in this Plan. PARAGRAPH 2.
. To approve as part of the Investment Plan document "Regionalization of multiyear investment plan", which is attached, which contains the main strategic projects bankable investment as provided in this article and in article 5 of this law.

The document that this law is incorporated corresponds to the published in the Gazette of the Congress as an annex to the report of the second debate.

The 5th ITEM. FINANCIAL RESOURCES AND MULTI-YEAR BUDGET PLAN NATIONAL PUBLIC INVESTMENT. The total value of the expenditure incurred for the implementation of this Plan, financed by the General Budget of the Nation, can not in any case exceed the amount of resources under the macroeconomic plan available and Fiscal Framework Medium term Government. PARAGRAPH 1.
. This Plan contemplates additional expenditure financed by resources which may be generated by the effect of higher GDP growth (0.2% annually). Such additional costs may only be incorporated into the General Budget of the Nation to the extent that growth is achieved or prioritization of investment in each force is made, taking into account the Medium Term Fiscal Framework. PARAGRAPH 2.
. The National Investment Plan incorporates additional expenses for the care of the cold wave from the General Budget of the Nation. These investments will be included in the General Budget of the Nation to the extent that the sources of resources assigned to them materializing and taking into account the Medium Term Fiscal Framework, the Financial Plan and Framework for Medium Term Expenditure.
The document that this law is incorporated corresponds to the published in the Gazette of the Congress as an annex to the report of the second debate.


ARTICLE 6o. MILLENNIUM GOALS. According to the goal of PND to fully achieve the Millennium Development Goals, local authorities inform the ministries, relevant agencies and the National Planning Department, inclusion in their Development Plans objectives, goals and specific strategies aimed at achievement of the Millennium Development Goals, which has committed the nation internationally. Conpes will monitor the progress of the goals referred to in this article. Effective Notes

ARTICLE 7. NATIONAL COORDINATION SYSTEMS. The National Government in developing the principles of coordination, competition and subsidiarity, may establish national coordination systems integrated by national and local authorities prior acceptance of these. The entities will form a coordinating body and setting technical parameters, which are binding on members of the respective system in the adoption of policies concerned. The implementation of these guidelines will be taken into account for approval of investment projects that are financed or co-financed with national resources.
Entities that make contracts or agreements may plan or inter-administrative contracts, among other mechanisms, in which the obligations and commitments necessary for the coherent and effective implementation of policies being established coordination, avoid duplication of efforts and ensure consistent policies and programs of the entities that are part of the system.
The information held by the agencies and entities that comprise it, related to the activity of the system, it must be submitted to the governing body thereof, in the terms established by the National Government to the effect. Effective Notes

Article 8. CONTRACTS PLAN. The Contract Plan is a framework wills strategic agreement between the Nation and the territorial entities included in a document containing the programmatic arrangements and defined performance among these for execution associated land development projects that provide for the concurrence of efforts national and regional investment.
In developing this framework agreement specific contracts in which the object will be signaled will be signed, goals, deadlines, responsible for the implementation and resources of national and territorial source intended for execution undertake, and as the future fiscal periods that are required. In addition, the mechanisms for monitoring and control of resources and all other aspects necessary to ensure rapid and efficient implementation of projects addressing the priorities and specificities of each sector and region "agreed.
Plan Contracts are an instrument for planning and promoting regional development. In that sense they are a point of articulation of the National Development Plan and the departmental and municipal plans.

The national government will seek that, in appropriate cases, their actions on public investment operating under this scheme. The National Planning Department (DNP) promote the application of this tool, as well as establish the mechanisms for monitoring and evaluation of Plan Contracts agreed by the national government. Effective Notes

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harmonization of national Development Plan 2010-2014 TEN-YEAR PLAN WITH NATIONAL EDUCATION 2006-2016. In compliance with the orders of the General Education Act (Act 115 of 1994), the national government education policy contained in this National Development Plan must be harmonized with the purposes and guidelines of the National Ten-Year Education Plan 2006-2016.
In order to strengthen educational planning in the regions, departments, districts and municipalities articulate and harmonize their development plans in education with the provisions of the Ten-Year Education Plan 2006-2016 and the National Development Plan 2010-2014. Effective Notes

ARTICLE 11. TERRITORIAL PROJECTS PUBLIC SPENDING. Territorial entities may use the mechanism of exceptional future years for the assumption of obligations affecting subsequent vigencias budget for public spending projects where there is national co-financing. The exceptional future years will be authorized and approved in accordance with organic standards governing the matter, so that in the implementation of the projects included in this Plan, territorial subject to fiscal discipline is guaranteed under the terms of Chapter II of Law 819 of 2003
to ensure compliance with coverage targets under this Plan, ordinary or exceptional future years may be authorized for co-financing projects in 2011.
projects requiring the use of financing schemes must be subject to the provisions of the rules governing public debt, especially the procedures provided for in Law 358 of 1997 Notes Effective

Effective Jurisprudence

ARTICLE 12. REQUIREMENTS FOR DIRECT SPINNING RESOURCES GENERAL SYSTEM OF HOLDINGS. In addition to the provisions of Law 1176 of 2007 for the authorization of direct rotation of resources involving drinking water and basic sanitation of the General System of Units, to different autonomous assets to the trust schemes set up under the Departmental Plans for the business management of public water and sanitation services, the legal representative of the local authority must prove to the Ministry of Environment, Housing and territorial Development compliance with the following requirements:
1. Plan works, expenses and investments and goals of coverage, quality and continuity to be achieved with such a plan, under the terms of Articles 10 and 11 of Law 1176 of 2007.
2. The allocation of funds to finance subsidies to demand Subsidizable strata.
3. That resources do not cover other commitments or local authority expenditure. Effective Notes

Effective Jurisprudence

"participation resources allocated to indigenous reserves will be freely destination for financing investment projects properly formulated and included in the life plans or according to the customs of indigenous peoples. Investment projects should be included in the management contract concluded with the respective municipality or department, in accordance with the classification of expenditure as defined by Decree-Law 111 of 1996
With regard to the goods and services acquired under the resources of the special allocation of the General System of Units for indigenous reserves, mayors should establish the appropriate special and independent administrative records to formalize their commitment to indigenous authorities.
In order to better control the resources of the special allocation of the General System of Units for indigenous reserves, the National Government will strengthen the monitoring strategy, monitoring and control the GSP, established by Decree 28 of 2008 " . Effective Notes

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ARTICLE 14 ALLOCATION OF RESOURCES OF PARTICIPATION FOR GENERAL PURPOSE SPORTS AND CULTURE. Since 2012 the percentage destination referred to in the clause 2 of Article 78 of Law 715 of 2001, as amended by Article 21 of Law 1176 of 2007, for the sectors of sport and recreation and culture will be as follows: || | eight percent (8%) for sport and recreation and six percent (6%) for culture. Effective Notes

Effective Jurisprudence

ARTICLE 15. The National Government in implementing comprehensive border policy, developed within its public policy a border CONPES (National Council for Economic and Social Policy), which in its characterization of each border region, give you a special attention to Cúcuta and its metropolitan area and North Santander to mitigate the crisis which has been facing. Effective Notes

ARTICLE 16. PROGRAM FOR THE GENERATION AND CAPACITY FOR INSTITUTIONAL STRENGTHENING TERRITORIAL DEVELOPMENT. The National Planning Department will coordinate the design and implementation of a "Program for building and strengthening of institutional capacities for territorial development", which will benefit to mayors, governors, ethnic groups, collegiate bodies and civil society. As immediate actions of this program technical assistance to local authorities regarding contemplated: formulation of municipal, district and departmental development plans for achieving the Millennium Development Goals, comprehensive care for victims of forced displacement by violence, risk management for climate change, development plans of local authorities and formulation of strategic regional projects.
PARÁGRAFO. As part of this program as one of its priority and immediate actions, it will be formed and operate the Inter team Territorial Technical Assistance in the formulation, implementation, coordination and monitoring of the policy to the Victims of Forced Displacement by Violence . This team will be composed of the Ministry of Finance and Public Credit, the National Planning Department, the Ministry of the Interior and Justice and the Presidential Agency for Social Action and International Cooperation. To achieve the aims of this team each of the entities involved allocate human and financial resources necessary for this purpose. Effective Notes


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ARTICLE 18. MEASURES TO ENSURE CONTINUITY IN COVERAGE AND QUALITY OF THE SERVICE. In the event that the remedy of assumption of powers, under the Decree 028 of 2008 was adopted, the territorial entity under this measure shall continue, in accordance with its autonomy and budgetary rules, appropriating in its budget the necessary resources, different from the General System of Units, for financing the service and / or services affected during the time that lasts the measure. These resources should be transferred to the authority to assume jurisdiction in order to ensure continuity, coverage and quality of service delivery. Effective Notes

ARTICLE 19. REPORTING INFORMATION UNIFICATION. As of January 1, 2012 all entities of the national government collected the budgetary and financial information requiring local authorities, through the FUT. Effective Notes

ARTICLE 20. MONITORING, MONITORING AND CONTROL OF RESOURCES OF THE GENERAL SYSTEM FOR ENTRIES FOR WATER AND BASIC SANITATION. The activity monitoring resources of the General System of Units for drinking water and basic sanitation, Decree 028 of 2008 is concerned, will be borne by the Ministry of Environment, Housing and Territorial Development, or the entity or agency to assume functions in relation to the aforementioned sector.
The comprehensive monitoring and control of resources of the General System of Units for drinking water and basic sanitation, onwards and permanently, will be in charge of the Ministry of Finance and Public Credit. Effective Notes

Effective Jurisprudence

ARTICLE 21. DEPARTMENTAL PLANS FOR BUSINESS MANAGEMENT AND SANITATION WATER SERVICES. The structure and operation of the Departmental Business Plans for Management of Water and Sanitation Services -PDA- provided for in Article 91 of Law 1151 of 2007, adjusted in accordance with the regulations for the purpose by the National Government, taking into account local characteristics, the institutional capacity of local authorities and persons providing public services, and the effective implementation of schemes of regionalization. PARAGRAPH 1.
. The debt of municipalities and utilities with INSFOPAL, delivered administration to Findeter under Law 57 of 1989, may be sold or transfer of administration and / or collection to the Central Investment (CISA), according to the regulations applicable to said collector. The resources obtained by the Nation in respect of the sale or transfer of the administration and / or collection CISA, will be used exclusively for payment of labor liabilities generated by the providers of the liquidated public services and / or processed under the Departmental Business plans for Management of Water and Sanitation Services (PDA). Effective Notes

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. For reasons of social interest and when the technical and economic potable water and basic sanitation characteristics require it, can be implemented efficient and sustainable regional schemes for the provision of these services in the municipalities, including their rural areas, through exclusive service areas, in accordance with the regulations for that purpose defined by the national government. Effective Notes

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. Resources drawn by the contributing entities to autonomous equities created for the administration of the PDA, understand executed at the time of spin and charge the same costs associated with the PDA will be addressed.
PARÁGRAFO 4o. Unallocated balances corresponding to the indicative quotas set out in implementation of Article 94 of Law 1151 of 2007 will be implemented during the term of this National Development Plan. Effective Notes

Effective Jurisprudence

ARTICLE 22. INVESTMENT OF REGIONAL AUTONOMOUS CORPORATIONS IN THE FIELD OF WATER AND BASIC SANITATION. The infrastructure of drinking water and basic sanitation financed from the Regional Autonomous Corporations sector may be delivered as contributions to municipalities or utility companies operating these services in the municipality, according to this determined, under the condition that treats the numeral 87.9 of Article 87 of Law 142 of 1994 or the rules that modify or replace.
In any case the delivery of contributions on condition by the Autonomous Regional Corporations constituted as patrimonial detriment of the State. The Autonomous Regional Corporations may not require consideration by the delivery of the works of in this article.
The implementation of the resources earmarked for the sector of drinking water and basic sanitation by the Autonomous Regional Corporations, must be carried out within the framework of the PDA, the above notwithstanding the investments that can perform the same in the municipalities its jurisdiction not linked to the PDA.
PARÁGRAFO. The Autonomous Regional Corporations may not participate in the shareholding structure, ownership, management and operation of a public services provider. This paragraph shall not apply to the Regional Autonomous Corporations who are shareholders or their investments have been made prior to the entry into force of the 1151 Act, 2007. Effective Notes

Effective Jurisprudence

ARTICLE 23. INCREASE MINIMUM PROPERTY TAX RATE OF UNIFIED. Article 4 of Law 44 of 1990 will read:
"Article 4o. The unified property tax rate, referred to this law, shall be determined by the respective municipal and district councils and range between 5 per thousand and 16 per thousand in the respective appraisal.
Rates should be established in each municipality or district differential and progressive manner, taking into account factors such as:
1. Socioeconomic strata.
2. Land use in urban areas.
3. The age of the formation or updating the Land Registry.
4. The range area.
5. Cadastral valuation.

Urban real property with residential or rural economic destiny with agricultural economic destiny stratum 1, 2 and 3 and whose price is less than one hundred thirty five monthly legal minimum wage (135 smlmv), it will apply the rates established by the respective Municipal or District Council from 2012 from 1 per thousand and 16 per thousand.
The rate increase will apply from the year 2012 as follows: For 2012, the minimum is 3 per thousand in 2013 and 4 per thousand in 2014 to 5 per thousand. Without prejudice to the provisions of the preceding paragraph for levels 1, 2 and 3.
From the year in which the changes come into application of tariffs, the total charge resulting unified property tax based on them, may not exceed 25% of the amount paid for the same item in the previous year, except in cases corresponding to changes in physical or economic elements identified in the update process of land registration.
The applicable rates for developable land urbanized not taking into account what is established by law in September 1989 and unbuilt urbanized, may exceed the limit indicated in the first paragraph of this article, without exceeding 33 per one thousand. PARAGRAPH 1.
. For purposes of complying with the provisions of Article 24 of Law 44 of 1990, as amended by section 184 of Act 223 of 1995, the applicable rate for indigenous reservations will be the resulting weighted average of the rates defined for others properties of the respective municipality or district, according to the methodology issued by the Codazzi - IGAC. PARAGRAPH 2.
. All good public use will be excluded from property tax, except those that are specifically taxed by law. " Effective Notes

Effective Jurisprudence

ARTICLE 24. TRAINING AND UPDATING land registers. Cadastral authorities are required to form the land registry or update in all municipalities within maximum period of five (5) years, in order to check the physical or legal elements originating cadastre in physical mutations, variations of use or productivity, public works or local housing market conditions. Local authorities and other entities that benefit from this process, according to co-finance its powers and the regulations issued by the National Government.
The Codazzi make, with the support of decentralized registers, a methodology to develop the continuous updating, for implementation by these entities. Similarly, establish for updating models to estimate integral values ​​of the properties in accordance with the dynamics of the housing market.
PARÁGRAFO. The assessed value of the property set for the training process and cadastral referred to in this article to update, you can not be less than sixty percent (60%) of its market value. Effective Notes

Effective Jurisprudence

ARTICLE 25. NATIONAL PENSION FUND TERRITORIAL ENTITIES - FONPET. Administration fees of pension trusts of Fonpet will be paid to the financial return of resources. They also paid out of such income expenses related to the specialized audit to be contracted for management oversight of managers. All administrative expenses are funded today the fund may not exceed 8% of the income from these resources.
The Government will define the investment regime of Fonpet pension trusts and other public pension trusts intended to guarantee and payment of pensions, given that such operations should be carried out under market conditions, according to criteria of safety, profitability and liquidity. The sale of shares by these assets will be in accordance with the rules of the market. The Government further define the minimum return that managers must ensure pension trusts the Fonpet, taking into account the particularities specific to these contracts.
The amount of registration tax to be incorporated into the database of current income free destination departments to calculate the contribution to Fonpet accordance with paragraph 9 Article 2 of Law 549 of 1999, it will go forward by such entities to payment of pension contributions parties. Effective Notes

The collection of contributions which is authorized the Ministry of Finance and Public Credit, as administrator, can preempt at any time, taking into account the special allocation of these resources. Effective Notes

ARTICLE 26. STRENGTHENING TERRITORIAL CONSOLIDATION. The strategic direction of the National Policy of Territorial Consolidation is the responsibility of the National Security Council. The National Government will establish and strengthen institutional mechanisms for management and civil coordination of national and regional order for implementation by leveraging and strengthening the capacities of the Coordination Center of Integral Action of the Presidency of the Republic (CCIC) and Regional Focal Points (CCR). Effective Notes

Sustainable growth and competitiveness.


"The resources of the nation for college scholarships or educational loans in Colombia, will be drawn to the Colombian Institute of Educational Credit and Technical Studies Abroad ( ICETEX) and it corresponds administration. The resources of the nation for college scholarships or funding for master's, doctoral or post-doctoral education credits may be drawn to the National Financing Fund for Science, Technology and Innovation, Francisco José de Caldas Fund. In this event the execution of resources can be supported with the participation of third parties and the National Government shall regulate the allocation criteria ". Effective Notes

"Article 20. In the works created by a natural or legal person in compliance with a contract of service or a contract of work, the author is the owner originating in the economic and moral rights; but it is presumed, unless otherwise agreed, the economic rights in the work have been transferred to the requesting party or employer, as appropriate, to the extent necessary for the performance of their usual activities at the time of creation of the work. To operate this presumption requires that the contract is in writing. The owner of the works under this article may directly or through an intermediary trying preservative actions against acts that violate moral rights previously informing the author to avoid duplication of actions. " Effective Notes

ARTICLE 29. TRANSFER INDUSTRIAL PROPERTY. Unless otherwise agreed, the industrial property rights generated under a contract of service or employment are presumed transferred in favor of the contractor or employer respectively. To operate this assumption requires the respective contract is in writing. Effective Notes

economic rights. Amend Article 183 of Law 23 of 1982, which will read:
"Article 183. The related economic rights or may be transferred by inter vivos, such transfer being limited to the anticipated operating modes and time and territorial scope specified in the contract. The lack of mention of time limits the transfer to five (5) years, and the territorial scope, the country in which the transfer is made.
The acts or contracts which are transferred, partially or completely, the economic rights of copyright or related shall be in writing as a condition of validity. Any act by which it is disposed of, transfer, change or limit the domain of copyright or related rights, as well as any other act or contract involving exclusivity, must be registered in the National Register of Copyright, for effects of publicity and enforceability on third parties.
Be nonexistent Any stipulation under which the author transfers of general or indeterminable future production mode, or be forced to restrict his intellectual production or not produce. " Effective Notes


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promoting development in public procurement. Article 12 of Law 1150 of 2007 will read:

"Article 12. Promoting development in Procurement. In accordance with Articles 13, 333 and 334 of the Constitution, the Government shall define the conditions and amounts according to existing international commitments, for developing selection processes, state entities adopt in benefit of MSMEs, limited to those in which, prior to the opening of the respective resolution process, has expressed interest in the plural number of MSMEs which has been determined in the regulations calls.
regulations may also provide for preferential conditions for the supply of goods and services produced by MSMEs, respecting the amounts and conditions contained in existing international commitments.
In any case, it should guarantee the satisfaction of the technical and economic conditions required in the recruitment and selection according done with the modalities of selection to the General Contracting Code of the Public Administration is concerned.
Similarly, in the specifications state agencies, provide either of mechanisms to promote the execution of state contracts the provision of goods and services by people living in extreme poverty, displaced by violence, people undergoing reintegration and, subject to special constitutional protection under the conditions specified in the regulations; provided that the conditions of quality and compliance of the contractual object is guaranteed. PARAGRAPH 1.
. In the selection process to be developed based on the first paragraph, entities may make limited calls that benefit MSMEs the municipal level or for the execution of the contract department. PARAGRAPH 2.
. Without prejudice to the provisions of Articles 5 and 6 of Law 1150 of 2007 for MSMEs to participate in the calls to which this article refers, must prove at least one year of existence, for which they must present the certificate issued by the chamber of commerce or the authority competent for such accreditation. PARAGRAPH 3.
. In the execution of the contracts which this article refers to, entities and contractors shall observe the provisions of Articles 90 to 95 of Law 418 of 1997 and the rules that modify, add or subrogated. " Effective Notes

COMPETITIVENESS REGIONAL COMMISSIONS. Regional Competitiveness Commissions coordinate and articulate within each department implementing policies for productive development, competitiveness and productivity, strengthening of micro, small and medium enterprises, and promotion of culture for entrepreneurship through other regional bodies such as departmental councils of Science, Technology and Innovation (CODECYT) Committees University-State-Enterprise Committees Biodiversity, regional Networks Entrepreneurship, regional Councils SME, regional Environmental Councils, monitoring committees to Conventions competitiveness and regional bodies promoted by the Ministry of Agriculture and Rural Development.
For the districts, commissions shall be linked to the coordination exerted by the respective authorities. Editor's Notes

Effective Notes

"Article 31. National Council Tax Benefits in Science, Technology and Innovation. Create the National Council Tax Benefits in Science, Technology and Innovation composed of the Director of the Administrative Department of Science, Technology and Innovation Colciencias, who will preside, by the Minister of Finance and Public Credit, or by the Director, National Tax and Customs or his representative, the Minister of Commerce, Industry and Tourism or his representative, the Director of the National Planning Department or his representative and two (2) experts in science, technology and innovation, appointed by the Director of Colciencias. This Council will assume the functions relating to tax benefits has been exercising the National Council of Science and Technology. Participation as a member of this Council in any case generate entitled to any compensation.

IMPORTS ARTICLE 35. ASSETS educational institutions and research centers. Amend Article 428-1 of the Tax Code, as amended by Article 30 of Law 633 of 2000, which will read:

"Article 428-1. Equipment and items imported research centers or recognized by Colciencias technological development, as well as institutions of basic education, primary school, secondary or higher recognized by the Ministry of Education and are intended for development of projects rated character scientific, technological and innovation according to the criteria and conditions set by the National Council tax Benefits in Science, Technology and innovation, will be exempt from sales tax (VAT) ". Effective Notes

ARTICLE 36 TECHNOLOGICAL RESEARCH AND DEVELOPMENT. Amend Article 158-1 of the Tax Code, as amended by Article 12 of Law 633 of 2000, which will read:
"Article 158-1. Deduction for investments in research and technological development. People who invest in qualified research and technological development projects, according to the criteria and conditions defined by the National Council Tax Benefits in Science, Technology and Innovation shall be entitled to deduct from their income, one hundred seventy five percent (175%) of the amount invested in such projects in the taxable period in which the investment was made. This deduction may not exceed forty percent (40%) of net income, determined before subtracting the value of the investment.
Such investments will be made through researchers, Groups or Research, Technological Development and Innovation or Research Units, Technological Development and Innovation of Companies, registered and recognized by Colciencias.
Qualified as research and technological development referred to in this article also include linking projects again qualified and accredited professional level of technical training, technology, professional, master's or doctoral centers or research groups or Innovation, according to the criteria and conditions set by the National Council Tax Benefits in Science, Technology and Innovation.
The National Council Tax Benefits define control procedures, monitoring and evaluation of qualified projects, and conditions to ensure the dissemination of the results of qualified projects without prejudice to the application of the rules on intellectual property, and also serve as a control mechanism of the investment of resources. PARAGRAPH 1.
. Taxpayers may opt for the alternative of deducting hundred seventy-five percent (175%) of the value of donations to schools or groups referred to in this Article, provided they are used exclusively to qualified as research projects or technological development, according to the criteria and conditions set by the National Council Tax Benefits in Science, Technology and Innovation. This deduction may not exceed forty percent (40%) of net income, determined before subtracting the value of the donation. They are also applicable for the deduction of donations the other requirements set out in Articles 125-1, 125-2 and 125-3 of the Tax Code. PARAGRAPH 2.
. In order for the deduction referred to in this article and the 1st paragraph, calling the project should take into account criteria of environmental impact. In any case, the taxpayer may deduct from their gross income simultaneously, the value of investments and donations covered by this article. PARAGRAPH 3.
. The National Council of Tax Benefits in Science, Technology and Innovation define annually a total maximum deduction provided for in Article 158-1 amount, and the percentages assigned that total for each company size maximum amount, according to this criteria and company size conditions set by the national government.
PARÁGRAFO 4o. When the benefit exceeds the maximum deductible amount in the year in which the investment or donation was made, the excess may be requested in the following years until exhausted, applying the limit of forty percent (40%) to the first paragraph refers and the first paragraph of this article.
PARÁGRAFO 5O. The deduction referred to in Article 158-1 excludes the application of depreciation or amortization of assets or deduction staff through production costs or operating expenses. Likewise, they are not subject to this deduction expenses charged to income not constitute occasional earnings or resources.
PARAGRAPH 6. The use of this deduction does not generate taxable earnings of the partners or shareholders. " Effective Notes

"Article 57-2. The funds received by the taxpayer to be aimed at developing qualified as scientific, technological or innovation character projects according to the criteria and conditions set by the National Council Tax Benefits in Science, Technology and Innovation, do not constitute income income or occasional earnings.
The same treatment applies to the remuneration of natural persons for direct execution of works of scientific, technological or innovation character, provided that such remuneration comes from the resources allocated to the respective project according to the criteria and conditions set by the National Council Tax Benefits in Science, Technology and Innovation ". Effective Notes

ARTICLE 38. FACTORING OPERATIONS PERFORMED BY entities supervised by the Superintendency of Companies.
A numeral 21 is hereby added to Article 879 of the Tax Code. Which will read:
"21. The provision of resources for conducting operations -purchase discount factoring or wallet made by companies supervised by the Superintendency of Companies whose main corporate purpose is this type of operation.
For purposes of this exemption, these companies must report as exempt from GMF a checking or savings account or an account of a single autonomous assets intended solely to these operations and whose purpose is the collection, disbursement and payment of same.
The shift of resources should be done only the beneficiary of the operation or discount factoring portfolio by crediting savings or checking account or by issuing checks to to be included restriction "to enter in the current or savings account first beneficiary "in the event lifted this restriction, the assessment will be generated on client's head of surveillance society. The legal representative must express to the controlled entity under oath, that the savings account, current or autonomous equity to mark as the case may be destined exclusively to these operations under the conditions set out in this paragraph. " Effective Notes

Effective Jurisprudence

ARTICLE 39. NATIONAL GUARANTEE FUND SA The Government may capitalize up to 250 billion pesos, the National Guarantee Fund SA, in order to maintain an adequate level of solvency, so that this body may provide guarantees to facilitate access to institutional credit and different rediscount lines available in the second-tier banks. Effective Notes

"Article 42. Tourism Promotion Fund. Create the Tourism Promotion Fund as an instrument for the management of resources from para-fiscal contribution in Article 40 of this Law, which will adhere to the guidelines of tourism policy defined by the Ministry of Commerce, Industry concerns and Tourism. For all purposes, procurement processes to carry out the Administrator of the Tourism Promotion Fund shall be advanced in accordance with private law. " Effective Notes

ARTICLE 41. FUND MANAGEMENT TOURISM PROMOTION. Adiciónese the following article to Law 1101 of 2006.
"New article. Constitution trusts to implement projects Tourism Promotion Fund. The Ministry of Commerce, Industry and Tourism as head of the appropriations financed tax bound tourism referenced in article 4 of this law or who administer these resources, may enter into commercial trust agreements or accession to existing pension trusts through which comprehensively implement plans, programs and projects for the promotion and tourism competitiveness approved by the Steering Committee of tourism promotion Fund in accordance with the 1st paragraph of Article 6 of the Law 1101. || | PARAGRAPH 1.. Through pension trusts referred to in this article resources or contributions may be implemented, which for the same purpose intended by the Steering Committee of the Tourism Promotion Fund or public entities of different national or territorial, for goods or supplies by tax bound tourism.
. Public national entities directly may conclude agreements or contracts with the entity administering the Tourism Promotion Fund, to implement resources for the promotion and tourism competitiveness. " Effective Notes

Cédase in favor of the Municipality of Nemocón (Cundinamarca), all income in revenue from tourists to tourist monument "Salt Mine" Nemocon once the concession contract currently in effect ends. The National Government will establish mechanisms to assign and deliver tourism administration said monument, once the current concession contract ends. Effective Notes

Effective Jurisprudence

ARTICLE 43. DEFINITIONS BUSINESS SIZE. Article 2 of Law 590 of 2000, will read:
"Article 2o. Definitions of company size. For all purposes, it means company, a unit of economic exploitation by natural or juridical person, agricultural, industrial, commercial or service activities, in rural or urban area. For classification by business size, entiéndase micro, small, medium and large enterprises, you can use one or more of the following criteria:
1. Total number of workers.
2. Value of annual gross sales.
3. total assets value.
For purposes of the benefits granted by the national government to micro, small and medium enterprises the decisive criterion is the value of annual gross sales. PARAGRAPH 1.
. The National Government will regulate the ranges that apply to all three criteria and will include sectoral specificities in cases it deems necessary. PARAGRAPH 2.
. The definitions contained in Article 2 of Law 590 of 2000 continue in force until entering into force the regulations that utters the national government in development of the provisions of this Article ". Effective Notes

"Article 17. Modernization and Innovation Fund for Small and Medium Enterprises. Create the Modernization and Innovation Fund for Small and Medium Enterprises, as a system of separate management accounts Foreign Trade Bank of Colombia SA BANCOLDEX, which for all purposes be treated as an autonomous patrimony and who will administer through a suspense account. Activities, acts and contracts made by the Fund shall be governed by private law and be subject to the procedures and requirements established for the acts and contracts the Foreign Trade Bank of Colombia SA, BANCOLDEX. The Fund will aim to implement financial instruments and non-financial, the latter by non-refundable financing programs, projects and activities for innovation, development and promotion of MSMEs.
PARÁGRAFO. The National Government will create and regulate the composition and functions of the Advisory Board of the Fund and establish its leadership and technical secretariat ". Effective Notes

"Article 18. Resources Modernization and Innovation Fund for Small and Medium Enterprises. The budget of the Fund for Modernization and Innovation for Small and Medium Enterprises, will consist of funds from the general budget of the nation as well as contributions or credits from international development agencies, international cooperation agreements, agreements with local authorities and transfers of other public entities of national and regional order. " Effective Notes

ARTICLE 46. FINANCING DEVELOPMENT UNIT BANCOLDEX. The National Government, after instruction distribution to the Nation by the CONPES, may allocate resources utilities Foreign Trade Bank - BANCOLDEX for the design, installation and operation of a Development Unit and for the structuring and implementation of projects and programs identified by the unit. Such resources will be managed through a separate management system accounts for all purposes be treated as an autonomous patrimony. BANCOLDEX manage these resources through a suspense account.
For the purposes outlined in this article, BANCOLDEX may conclude agreements with entities that are part of the General Budget of the Nation. Effective Notes

Effective Notes


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