ACT 1493 2011
Official Gazette No. 48294 of December 26, 2011 CONGRESS OF THE REPUBLIC
By which measures are taken to formalize the sector of the public spectacle of performing arts, powers of inspection, surveillance and control over collecting societies are granted and other provisions.
CONGRESS OF COLOMBIA DECREES
CHAPTER 1. PRINCIPLES, OBJECTIVES AND DEFINITIONS.
ARTICLE 1o. PRINCIPLES OF LAW. This law is enacted under the following principles:
a) The State shall promote, encourage and foster processes, projects and cultural activities, respecting cultural diversity of the Colombian nation.
B) In any case the State shall exercise censorship over the form and content of ideological and artistic achievements and cultural projects.
C) The State shall promote the creation, expansion and improvement of artistic and cultural infrastructure and ensure access of all Colombians to it.
D) The State shall promote the interaction of national culture with universal culture.
E) The State, in formulating its cultural policy, will consider both the creator, the manager, as the recipient of culture and ensure the access of the people to demonstrations, cultural goods and services on equal opportunities.
F) The State has the fundamental objective of preserving its cultural policy Cultural Heritage of the Nation, support and encouragement to individuals, communities and institutions to develop or promote artistic and cultural expressions in local areas, regional and national.
. OBJECTIVE. The objective of this law is to recognize, formalize, promote and regulate public entertainment industry performing arts; and democratize the production and local innovation, diversify the supply of goods and services, expand access to a larger population, increasing competitiveness and generating economic flows, creating tax incentives and alternative forms of financing; and ensure the various manifestations of the performing arts themselves are not sustainable but which are fundamental for the construction of the social base and the processes of cultural identity of the country.
ARTICLE 3. DEFINITIONS. For the purposes of this Act means:
a) public spectacle of performing arts. Are public performances of the performing arts, live performances of artistic expression in theater, dance, music, circus, magic and all possible derived or created from the imagination, sensitivity and knowledge of human beings that bring people practices outside the home.
This definition includes the following dimensions:
1. artistic and cultural expression.
2. Meeting people at a given site and
3. Entertainment space, meeting and coexistence.
B) Producers of public shows of performing arts. For purposes of this law, are considered producers or entrepreneurs of public entertainment performing arts, entities, non-profit, public institutions and private companies for profit, whether natural or legal persons who organize the realization of the public spectacle performing arts.
C) entertainment services public shows of performing arts. Are the activities in which raw creativity and art, borrowed for the realization of public spectacle of performing arts.
D) Permanent Producers. They are permanent producers who regularly engaged to carry out one or more public performances of the performing arts.
E) occasional Producers. Producers are occasional temporary or sporadically made public shows of performing arts who must declare and pay the contribution parafiscal once every public spectacle finished.
F) scenarios enabled. They are enabled those places where you can regularly perform public shows and meet the conditions necessary infrastructure and security for enabling permanent stage by the relevant local authorities scenarios. They are part of the scenarios enabled theaters, concert halls and theaters usually devoted to that purpose.
. For purposes of this law are not considered public performances of the performing arts, film, bullfights, sports, craft fairs, fashion shows, reigns, rides, cockfights, dog, animal circuses, horse racing, or parades in public places in order to present ideas or collective interests of political, economic, religious or social. PARAGRAPH 2.
. The filming of audiovisual works in public spaces or in areas of public use is not considered a public spectacle. Consequently shall not apply to the permissions granted to the effect on the scope of local authorities, requirements, documentations or, in general, the provisions that are required to perform public shows. Local authorities, and the National Government in its competence, facilitate the procedures for audiovisual filming in public spaces and public goods under its jurisdiction.
ARTICLE 4. DEDUCTION FOR INVESTMENT. The investments made in infrastructure projects enabled scenarios or existing scenarios enabled infrastructure, specifically aimed at making public shows of performing arts will be deductible from income tax by 100%.
The 5th ITEM. WITHHOLDING BY FOREIGN ARTISTIC SERVICES. Nonresident aliens who provide artistic services in public performances of performing arts, will pay a flat tax income of 8%, which will be retained by the producer or responsible for the artistic activity or payer. They can not be required to submit declaration of income and complementary, provided that they have made retention and non-filers taxpayers other capacity.
ARTICLE 6o. ARTISTIC SERVICES EXCLUDED FROM VAT. VAT are excluded from public performances of performing arts as well as artistic services rendered for conducting public performances of the performing arts defined in paragraph c) of Article 3 of this law.
Parafiscal THE CONTRIBUTION OF PUBLIC SHOWS OF PERFORMING ARTS.
ARTICLE 7. CREATING THE CULTURAL CONTRIBUTION parafiscal TICKETING TO PUBLIC SHOWS OF ARTS AND TAXABLE EVENT. Create the parafiscal cultural contribution whose operative event is the ticket office of public performances of the performing arts municipal or district policy, which should raise producers public performances of equivalent performing arts 10% of the value of the ticket office or right to attend , whatever their denomination or form of payment, the price or individual cost is equal to or greater than 3 UVTS.
The Ministry of Culture may make checks it deems appropriate to establish the veracity of the reports of sales by producers. Effective Jurisprudence
Article 8. ASSETS AND TAXPAYER SUBJECT OF TAX. The parafiscal contribution is intended to cultural performing arts sector in the corresponding municipality or district in which the operative event is made; the same shall be collected by the Ministry of Culture and local authorities for administration will be delivered as set out in Articles 12 and 13 of this law. The parafiscal contribution will be in charge of public show producer who must declare and pay under the terms of the ninth article of the same law. Effective Jurisprudence
Article 9. DECLARATION AND PAYMENT. Permanent producers who have made public shows of performing arts in the two months, must declare and pay the parafiscal contribution in the same deadlines to file and pay the VAT. Occasional producers will present a declaration every public spectacle made within five working days of its completion. The declaration and payment of the parafiscal contribution will be made to those designated by the Ministry of Culture within the terms and conditions that point to the same financial institutions.
May be designated as withholding agents to persons or entities responsible for the sale or management of the ticket booth or rights to attend public shows in the performing arts who declared and recorded fiscal contributions in such a condition. Producers deducted from the amount of the parafiscal contribution to record the amount of the deductions that have made them.
. When the producer of the Public Spectacle of the performing arts is not registered in accordance with the provisions of the tenth article of this law, jointly must declare and pay this contribution parafiscal artists, performers and those who perceive the economic benefits of public show performing arts. PARAGRAPH 2.
. Included within the basic income for the liquidation of the contribution parafiscal, contributions in kind, compensation services, crossings accounts, or any way to finance the completion of the show, when as consideration for the same delivery ticket office is made or rights assistance; the base in this case is the market value of the aforementioned funding. Effective Jurisprudence
ARTICLE 10. REGISTRATION OF PRODUCERS OF SHOWS PUBLIC OF PERFORMING ARTS. Create the registration of producers of public performances of the performing arts that will be in charge of the Ministry of Culture, to whom must register permanent or occasional producers according to their conditions.
The Ministry of Culture, ex officio or upon request may reclassify enrolled in the category that is most appropriate in attention to the development of their activity.
For occasional producers, the Ministry of Culture through Resolution shall regulate the provision of guarantees or insurance policies, which should protect the payment of the parafiscal contribution. PARAGRAPH 1.
. The Ministry of Culture shall prescribe the registration form only producer registration of public entertainment performing arts and declaration forms permanent and occasional producers. Effective Jurisprudence
ARTICLE 11. SCOPE OF CONTRIBUTION parafiscal. For purposes of para-fiscal contributions, producers autocalificarán the event as a public spectacle of performing arts, in accordance with the provisions of paragraph a) of Article 3 of this law, and advertising must be consistent with such self-rating.
When these shows are conducted jointly with activities that cause the tax to the municipal sport or public entertainment tax, they will be considered public performances of the performing arts when this is the main activity of dissemination and gathering of attendees. Effective Jurisprudence
ARTICLE 12. SPECIAL ACCOUNT FOR THE ADMINISTRATION OF THE CONTRIBUTION parafiscal. The Ministry of Culture will be the entity responsible for carrying out the collection of fiscal contributions and deliver it to the municipality or district that generated it. These resources will be collected in a special account and will be allocated to the performing arts according to the purpose of this law sector.
The Ministry of Culture will rotate to the Ministry of Finance or Municipal District in the period immediately following the date of collection month, the amounts corresponding to the collection of your municipality or district. Effective Jurisprudence
ARTICLE 13. ASSIGNMENT OF RESOURCES. The Special Account for the fiscal contributions of public performances of the performing arts will be in charge of the Ministry of Culture, the entity that transferred resources to the municipalities through the Ministries of Finance or their substitutes, which in turn, they should transfer resources to the secretariats of culture or their substitutes. These resources and their yields will be earmarked and will be oriented to investment in construction, adaptation, improvement and provision of infrastructure scenarios for public performances of the performing arts.
Resources in this article will not make housing unit with other budget resources of the municipalities or districts and its management should be held in separate accounts for the resources of the municipal or local entity. PARAGRAPH 1.
. These resources can not replace the resources that municipalities or districts allocated to culture and public performances of the performing arts. In no event may be allocated these resources to the payroll or administrative costs. Effective Jurisprudence
ARTICLE 14. CONTRIBUTION REGIME parafiscal. The administration and fiscal contributions sanctions be those specified in the Tax Code for the sales tax. The Directorate of National Taxes and Customs, DIAN, shall be competent to perform the audit, determination processes, application of sanctions and the resolution of appeals and challenges to such acts and to the enforced collection of parafiscal taxes, interest and sanctions applying the procedures provided for in the Tax Code. Effective Jurisprudence
STREAMLINING PROCEDURES, MONITORING AND CONTROL OF PUBLIC SHOWS OF PERFORMING ARTS.
SCENARIOS ENABLED. The scenarios enabled the realization of public shows of performing arts venues are those recognized by the municipal or district authority, which aim to promote the introduction and movement of such shows as main activity. These scenarios must be registered with the relevant territorial authority under the terms established in Article sixteen (16) of this law.
PARÁGRAFO. Making public shows of performing arts in stadiums and sports arenas. Municipal and district authorities provide the conditions for the realization of public shows of performing arts in stadiums and sports venues in their respective jurisdiction. In any case, they should adopt contingency plans and other protective measures to prevent the deterioration of such sites. Entrepreneurs or directors of public entertainment shall undertake to provide insurance policies that cover risks for damages and cause arrived to deliver the facilities in the same condition as received them. Stadiums or sports venues may not provide facilities more than once a month for the realization of an event of this nature, which may not have a term of longer duration to four days. Also, the event will not interfere with the schedule of sports activities are provided for in those scenarios.
ARTICLE 16. STREAMLINING PROCEDURES AND SPECIAL REQUIREMENTS FOR QUALIFIED SCENARIOS. For the recognition of the category "enabled", the head of the stage must demonstrate to the municipal authority or district, only compliance with the following requirements:
1. Having a kind of emergency plan for prevention and risk mitigation for each municipality and / or district define the competent authority.
2. Comply with sanitary and environmental conditions defined by the Decree Law 2811 of 1974 and other applicable regulations on the subject.
3. The new buildings, which requested permission and those indispensable for community recovery after the occurrence of an earthquake, should have a technical concept of structural and functional behavior of the stage, under the terms and conditions set out in national regulations governing the subject: Law 400 of 1997 and Regulatory Decree 926 of 2010 and / or those that modify or replace.
4. Comply with the rules concerning the hearing intensity, time and location designated by the competent authority of the respective municipality or district. PARAGRAPH 1.
. BIANUAL PERMISSION. Scenarios recognized in the category of authorized by the municipal authority or district, to conduct public performances of the performing arts whose risk conditions are covered by the type of emergency prevention and risk mitigation plan will permit biannually for the realization of these events.
If you change one of the conditions of risk under the plan for any type of public entertainment performing arts mentioned in the preceding paragraph, must register with the competent territorial authority the appropriate contingency plan for the event, for the purposes to be evaluated and approved by that authority. PARAGRAPH 2.
. For enabling scenarios, municipal and district authorities may not require additional permission requirements or those referred to in this Article. PARAGRAPH 3.
. No producer of public shows of performing arts must request prior permission, when conducting events in an enabled scenario. However, producers must give notice to the municipal or district competent authorities, at least fifteen days prior to the realization.
ARTICLE 17. STREAMLINING PROCEDURES AND SPECIAL REQUIREMENTS FOR QUALIFIED SCENARIO NO. In scenarios not enabled, all public spectacle of performing arts require a license, permit or authorization of the competent authorities of the municipal or district body, for which the producer must prove only compliance with the following requirements:
1. Have a contingency plan for the prevention and mitigation of risks, depending on the complexity of the event.
2. Comply with sanitary and environmental conditions defined by the Decree Law 2811 of 1974 and other applicable regulations on the subject.
3. In the case of new buildings, which requested permission and those indispensable for community recovery after the occurrence of an earthquake, it should have a technical concept of structural and functional behavior of the stage, under the terms and conditions laid down in national regulations governing the subject: Law 400 of 1997 and regulatory Decree 926 of 2010 and / or those that modify or replace.
4. Comply with the rules concerning the hearing intensity, time and location designated by the competent authority of the respective municipality or district.
5. Cancel copyright under the law, if causing such payments works were executed in the public spectacle of the performing arts.
6. It is complying with the payment and declaration of the parafiscal contribution that is article 8 of this law, and other tax obligations legally enshrined.
7. If this is an occasional producer that meets the guarantees or policies covered by Article 10. PARAGRAPH 1.
. The organizer or producer of a public spectacle of performing arts must register and accredit the requirements referred to in this article, at least least fifteen days prior to the realization. PARAGRAPH 2.
. Term to decide on the permit. The competent authority shall have a term of twenty (20) calendar to issue or deny the permit requested days. Unless it has been accompanied by all documents requested and the competent authority has not acted on it, the positive administrative silence shall apply and shall be granted permission to carry out the public spectacle. PARAGRAPH 3.
. Those responsible for public performances with international artists ensure the same techniques, performing and personal to national artists to share the stage with these conditions.
18. ARTICLE ONE-STOP. Departmental capitals must create the unique registration and attention to public entertainment producers performing arts as a mechanism to record the documents establishing the requirements for permits under this law. For processing the permit, while forwarding the request will be given to all entities within its competence, who within the prescribed must give their concept to the one-stop shop for this communicates the authorization to the producer of public spectacle performing arts.
The municipal and district mayors shall regulate the only window in this article, for which have a maximum term of six (6) months from the entry into force of this law. The development and implementation of the window will address the policies of streamlining procedures and government online, established by Decree-Law 2150 of 1995, Law 790 of 2002 and 962 of 2005, the National Decree 1151 of 2008, which amend or replaced, and other relevant rules and administrative guidelines. If it was not issued such regulations, the mayor's office will act as a one-stop shop for the purposes of the provisions of this law.
ARTICLE 19. PUBLIC SHOWS OF PERFORMING ARTS PERFORMING PARKS. Municipal and district authorities promote and facilitate the conditions for the realization of public shows of performing arts in the parks of their respective jurisdiction, as active recreation activities that allow the sociocultural development and coexistence. The foregoing is without prejudice to the Protection of ecological structures that play a passive and landscape environmental purpose or that serve as urban green corridors, such as wetlands, rivers and canals rounds and forest reserves.
PARÁGRAFO. To comply with this article, municipal and district authorities classified the parks of their respective jurisdiction according to their vocation: active, passive or mixed recreation. For parks active recreation and areas for active recreation parks with mixed vocation, they shall take such emergency plans, as a tool for prevention and mitigation of public performances of the performing arts that are authorized in these places.
ARTICLE 20. MONITORING AND CONTROL OF PUBLIC SPECTACLE OF PERFORMING ARTS. At any time, the municipal or district authorities verify strict compliance with the obligations set forth in this chapter and in case of non-compliance shall take the measures provided for in the law, ensuring the exercise of the right of defense.
CHAPTER V. RESOURCES GENERATION OF PUBLIC INFRASTRUCTURE INTENDED FOR CONDUCTING PUBLIC SHOWS THE PERFORMING ARTS.
ARTICLE 21. GENERATION OF RESOURCES INTENDED FOR PUBLIC INFRASTRUCTURE performance of public. Public bodies that are responsible infrastructure culturally designed for conducting public events will stimulate and create plans, programs and projects of a commercial nature, related to the objectives of such areas, so they can become autonomous sources of resources for financing of operation.
ARTICLE 22. PAYMENT OF COPYRIGHT STATEMENTS parafiscal CONTRIBUTION AND WARRANTIES. Makers enabled scenarios must apply to permanent or occasional producers the evidence of payment of copyright as any place to them. In the case of permanent farmers, they will demand copy of the record with such a condition and the last bi-monthly statement of fiscal contributions, in the case of occasional producers, will require them proof of the constitution of guarantees or policies.
ARTICLE 23. LIMIT OPERATING EXPENDITURE. The amount of expenses covered by Article 21 of Law 44 of 1993 will be up 20%.
The collecting societies may ask the National Directorate of Copyright authorizing administrative expenses are up 30% for the next two years to its operating license. Effective Jurisprudence
INSPECTION, MONITORING, CONTROL AND TAKEOVER OF COLLECTING SOCIETIES COPYRIGHT AND RELATED RIGHTS.
ARTICLE 24. COMPETENCE OF THE ADMINISTRATIVE UNIT SPECIAL - NATIONAL BUREAU OF COPYRIGHT OFFICE. Without prejudice to the provisions of Law No. 44 of 1993, the President of the Republic shall exercise through the Special Administrative Unit - National Directorate of Copyright of the Ministry of Interior, inspection, surveillance and control of management companies Collective Copyright and related rights, under the terms established in current regulations.
PARÁGRAFO. The provisions of this chapter also apply, as appropriate, to the collecting entities formed by collecting societies of copyright or related rights. Effective Jurisprudence
ARTICLE 25. INSPECTION. The inspection consists of the allocation of the Special Administrative Unit - National Directorate of Copyright of the Ministry of Interior to request, confirm and analyze occasionally, and fit, detail and terms as it may determine the information required on the situation legal, accounting, economic and administrative societies collective management of Copyright and related rights, as well as conduct regular or extraordinary to collective management of copyright or related rights, in order to analyze audits your situation accounting, economic, financial, administrative or legal.
PARÁGRAFO. The Special Administrative Unit - National Directorate of Copyright of the Ministry of Interior, administrative investigation can practice these societies. Effective Jurisprudence
ARTICLE 26. MONITORING. Surveillance is the allocation of the Special Administrative Unit - National Directorate of Copyright of the Ministry of Interior, to ensure that the Societies of Collective Management of Copyright and Related Rights and its administrators, comply with the law and the statutes , especially when the following circumstances arise:
A) Abuses of their management bodies, administration, or enforcement, involving unknowns of the rights of members or serious or repeated legal or statutory rules violation;
B) supply to the public, the Special Administrative Unit - National Directorate of Copyright of the Ministry of the Interior, or any state agency, information that does not conform to reality;
C) not carry accounts in accordance with the law or with generally accepted accounting principles;
D) Conduct of operations outside its corporate purpose.
Surveillance is exercised permanently. Effective Jurisprudence
ARTICLE 27. OTHER POWERS OF THE ADMINISTRATIVE UNIT SPECIAL - NATIONAL BUREAU OF COPYRIGHT OFFICE. Regarding Collective Management Societies of Copyright and Related Rights Special Administrative Unit - National Directorate of Copyright of the Ministry of the Interior will also have the powers of inspection indicated in the previous article the following:
1. Recognize and grant legal status operating license to collecting societies.
2. Practice general visits, on its own initiative or at the request of a party, and adopt measures that may be required for that irregularities have been observed during the practice of these and investigate are corrected, if necessary, the operations performed by the visited company or its administrators.
3. Send delegates to the meetings of the General Assembly or regional assemblies, Directors or Supervisory Committee Council when necessary.
4. Verify that the activities carried out are within the social order and order the suspension of acts not included within it.
5. Investigate and, if the case, impose administrative sanctions on the collective management society or collecting agency or board members, the members of the Supervisory Committee, the Managing Director, the Secretary, the Treasurer, the Auditor or other administrators.
6. Appoint the liquidator in the cases provided by law or when the cancellation of the legal status of the company is ordered.
7. Exercise control of legality to the statutes adopted by the collective management of copyright and related rights or statutory reforms.
8. Call special meetings of the General Assembly, the Regional Assemblies of Directors or Supervisory Committee in the cases provided by law or when deemed appropriate.
9. Order the modification of the statutory rules when they conform to the law.
10. To hear challenges brought against acts of choice made by the General Assembly and the Assemblies Sectionals, and acts of administration of the Board of collective management of copyright or related rights.
11. Register, or if appropriate, refuse registration of the members of the Executive Council of the members of the Supervisory Committee, the Manager, Secretary, Treasurer and Auditor of the collective management of copyright or related rights. Effective Jurisprudence
12. Exercise control of legality to that approved by collecting societies of copyright or related rights budget.
PARÁGRAFO. Members of the Board, the members of the Supervisory Committee, the Manager, Secretary, Treasurer or Auditor them may be imposed sanctions reprimand, fine, suspension or removal from office. In the case of these fines may be up to fifty (5) monthly minimum wages. Payments of fines imposed under this Article to individuals, may not be covered or insured or generally guaranteed, directly or through an intermediary, by the legal entity to which is linked the natural person when he committed the conduct sanctioned. Effective Jurisprudence
ARTICLE 28. CONTROL. The control consists of the allocation of the Special Administrative Unit - National Directorate of Copyright of the Ministry of Interior in order to arrange the necessary corrective measures to remedy a critical situation of legal, accounting, economic or administrative order of any collecting society copyright and related rights, when determined by the Special administrative Unit - National Directorate of copyright of the Ministry of Interior, through an administrative act of particular character. Effective Jurisprudence
ARTICLE 29. FUNCTIONS OF CONTROL UNIT SPECIAL ADMINISTRATIVE - NATIONAL BUREAU OF COPYRIGHT OFFICE. In exercise of control, the Special Administrative Unit - National Directorate of Copyright of the Ministry of Interior, will, in addition to the powers set out in previous articles, the following:
1. Promote the presentation of plans and programs to improve the situation which originated control and monitor their execution fulfilled.
2. Order the removal and subsequent cancellation of the registration of members of the Executive Council of the members of the Supervisory Committee, the Manager, Secretary, Treasurer and Auditor and employees, as the case for breach of orders Special Administrative unit - National Directorate of Copyright of the Interior Ministry or duties under the law or the statutes, ex officio or upon request by motivated ruling in which it may appoint his replacement or order society appropriate in this regard. The orderly removal by the Special Administrative Unit - National Directorate of Copyright of the Ministry of Interior, will involve an inability to managerial positions in companies of the same nature, up to ten (10) years from the administrative act corresponding.
From submission to control managers and employees are prohibited collateralization that fall on private property of the company, sale of goods or operations that do not correspond to the ordinary course of the activities of the company without prior authorization Special Administrative Unit - National Directorate of Copyright of the Ministry of Interior.
Any act concluded or executed in violation of the provisions of this Article shall be ineffective and void.
Recognition ineffectiveness budgets provided in this article shall be handled by the Special Administrative Unit - National Directorate of Copyright of the Ministry of Interior, on its own initiative or upon request in the exercise of administrative functions.
3. Conminar under pressure of fines administrators to refrain from acts contrary to law, statutes, decisions of the General Assembly, the Board or the Supervisory Committee.
4. Make special visits and give the instructions that are necessary in accordance with the facts that are observed in them. Effective Jurisprudence
ARTICLE 30. PRECAUTIONARY MEASURES. The Director of the Special Administrative Unit National Copyright -Direction Interior Ministry may, in development of the functions of inspection, monitoring and control and a reasoned decision, the following immediate precautionary measures:
a) The cessation immediate acts constituting the alleged violation of the legal or statutory provisions on copyright, by the collecting societies, servicers or their managers;
B) Suspend the exercise of their functions to the Board members, the Supervisory Committee, the Managing Director, the Secretary, the Treasurer and the auditor of collecting societies and servicers; Effective Jurisprudence
C) The suspension of legal recognition and authorization of operation of collecting societies and servicers; Effective Jurisprudence
D) Effective Jurisprudence
PARÁGRAFO. Precautionary measures may be ordered before initiating an investigation, together with it or after the start before the end decision that utters. The adoption of these measures will not involve prejudgment. Effective Jurisprudence
ARTICLE 31. TAKEOVER. The National Directorate of Copyright may take possession of a collecting society for administration or liquidation, in the following cases:
1. When collecting society can not or will not manage the rights entrusted by its partners or reciprocal representation contracts.
2. When his managers seriously persist in violating the rules to form that should be subject.
3. When your administrators have refused to give truthful, complete and timely information to the National Directorate of Copyright, or persons to whom these have entrusted the responsibility to obtain information. Effective Jurisprudence
ARTICLE 32. EFFECTS OF THE TAKEOVER. Following the inauguration, the Director of the National Directorate of Copyright to take possession must appoint an administrator and take the measures it deems appropriate to ensure the management of the rights entrusted by its partners or reciprocal representation contracts. For this purpose, the Director of the National Directorate of Copyright may enter into a trust agreement, under which a trustee responsible management of the company temporarily. Effective Jurisprudence
ARTICLE 33. CONTINUITY IN THE MANAGEMENT OF RIGHTS. When will partners for set grounds for dissolution or by decision of the National Directorate of Copyright, a society CMOs into liquidation or is unable to manage the rights to her confident, the legal representative or the auditor must give notice to the National Directorate of Copyright for her to ensure that the rights management is not interrupted.
The competent authority shall conclude contracts may be necessary with collecting societies or servicers to replace the company in liquidation or directly assume all or part of the activities which are essential to ensure continuity in management rights in accordance with the designated entity developing the process of takeover of the company in liquidation. Effective Jurisprudence
ARTICLE 34 REFERRAL REGULATIONS. In other aspects of inspection, monitoring, control and compulsory liquidation, not regulated by this law, the Commercial Code and its amendments and additions shall apply. With regard to accounting must be submitted to the applicable accounting standards. Effective Jurisprudence
ARTICLE 35. PROFIT FOR TAXPAYERS FULFILLED. Producers of the public shows that during 2011 have paid taxes repealing this law for this sector and for which no subject, as a benefit for their compliance state will be a day for all obligations in previous years and shall not be subject to any action by the tax administrations.
Those taxpayers who have not declared or paid these taxes in 2011, may catch up declaring and paying taxes that year, without penalty or interest, at the latest within three months following the promulgation of this law and enjoy the same benefit of compliance set out in the preceding paragraph.
EFFECTIVENESS AND REPEAL.
ARTICLE 36. NO ATTACHMENTS. Public performances of the performing arts defined in the terms of Article 3 of this Act shall be construed as non-taxable activities Tax Gaming and Entertainment, unified tax fund poor, gambling and shows the Capital District, and tax public entertainment with sports destination.
ARTICLE 37. APPLICABILITY AND REPEAL. This law governs from the date of its enactment and repeal with regard to public entertainment performing arts defined therein, the tax on public shows, referred to paragraph 1 of Article the 7th of Law 12 1932, paragraph a) of Article 3 of Law 33 of 1968 and the rules implementing them also repeals with respect to such public shows of performing arts, the tax sport which Article 77 of Law 181 of 1995 and other provisions related to this tax, and Article 2 of Law 30 of 1971 and repealed as regards these public shows of performing arts fund tax poor authorized by Agreement 399 of 2009. Effective Jurisprudence
The President of the honorable Senate,
JUAN MANUEL ROMAN CORZO.
The Secretary General of the honorable Senate,
EMILIO RAMÓN OTERO DAJUD.
The President of the honorable House of Representatives, Gaviria MUÑOZ SIMON
The Secretary General of the honorable House of Representatives,
JESUS ALFONSO RODRÍGUEZ CAMARGO.
REPUBLIC OF COLOMBIA - NATIONAL GOVERNMENT
published and enforced.
Given in Bogotá, DC, on December 26, 2011.
CALDERON JUAN MANUEL SANTOS Minister of Interior
The Minister of Finance and Public Credit, Juan Carlos Echeverry
The Minister of Information Technologies and Communications, Diego Molano Vega
The Minister of Culture,
MARIANA GARCES CORDOBA.