Key Benefits:
LAW 1493 OF 2011
(December 26)
Official Journal No. 48.294 of 26 December 2011
CONGRESS OF THE REPUBLIC
By which measures are taken to formalize the public spectacle sector of the performing arts, competence of inspection, surveillance and control over the collective management societies are granted and others are given provisions.
THE CONGRESS OF COLOMBIA,
DECRETA:
PRINCIPLES, OBJECTIVES, AND DEFINITIONS.
ARTICLE 1o. PRINCIPLES OF LAW. This law is dictated by the following principles:
a) The State will promote, stimulate and promote cultural processes, projects and activities, respecting the cultural diversity of the Colombian nation.
b) In no case shall the State exercise censorship over the ideological and artistic form and content of cultural achievements and projects.
c) The State will encourage the creation, expansion and adaptation of artistic and cultural infrastructure and guarantee the access of all Colombians to it.
d) The State will promote the interaction of national culture with the universal culture.
e) The State, in formulating its cultural policy, will take into account both the creator, the manager, and the recipient of the culture and will guarantee the inhabitants ' access to the cultural events, goods and services on equality of opportunities.
State will have as a fundamental objective of its cultural policy the preservation of the Cultural Heritage of the Nation, the support and encouragement to the people, communities and institutions that develop or promote the artistic expressions and Culture at local, regional and national levels.
ARTICLE 2o. OBJECTIVE. The objective of this law is to recognize, formalize, encourage and regulate the public spectacle industry of the performing arts; as well as democratize local production and innovation, diversify the supply of goods and services, expand their access to a larger population, increase competitiveness and the generation of economic flows, the creation of tax incentives and alternative forms of financing, as well as ensuring the various manifestations of the performing arts which, if they are not sustainable but are fundamental for the construction of the base social and cultural identity processes in the country.
ARTICLE 3o. DEFINITIONS. For the purposes of this law:
a) Public show of performing arts. They are public performances of the performing arts, the live performances of artistic expressions in theatre, dance, music, circus, magic and all their possible practices derived from or created from the imagination, sensibility and knowledge of the human being who congregate people outside of the domestic realm.
This definition comprises the following dimensions:
1. Artistic and cultural expression.
2. Meeting people on a given site and,
3. Space for entertainment, meeting and citizen coexistence.
b) Producers of public performance of the performing arts. For the purposes of this law, it is considered producers or entrepreneurs of public performances of the performing arts, non-profit entities, public institutions and private companies for profit, whether they are legal persons or natural events that organize the performance of the public show in performing arts.
c) Artistic services of public performances of the performing arts. It is the activities in which the creativity and the art, lent for the realization of the public spectacle of the performing arts are prima.
(d) Permanent Producers. They are permanent producers who are regularly engaged in the performance of one or more public performances of the performing arts.
e) occasional producers. They are occasional producers who eventually or sporadically perform public performances of the performing arts, must declare and pay the Parafiscal Contribution once each public show is finished.
f) Scenarios enabled. These are the places where public shows can be performed on a regular basis and meet the necessary infrastructure and security conditions to obtain permanent stage enablement. of the local authorities concerned. Theaters, concert halls and in general the showrooms that are dedicated to this purpose are part of the settings.
PARAGRAFO 1o. For the purposes of this law, no public performances of performing arts, cinematographic, bullfighting, sports, craft fairs, fashion shows, hairstyles, attractions, etc. are considered. mechanical, cockfighting, dogs, circuses with animals, horse racing, or parades in public places in order to expose collective ideas or interests of a political, economic, religious or social nature.
PARAGRAFO 2o. The filming of audiovisual works in public spaces or in public areas is not considered a public show. Consequently, they shall not apply to the permits granted for the purpose in the field of territorial entities, requirements, documents or, in general, the forecasts required for the performance of public spectacles. Territorial entities, and the National Government in terms of their competence, shall facilitate the formalities for audiovisual filming in public spaces and in public goods under their jurisdiction.
TAX ASPECTS.
ARTICLE 4. INVESTMENT DEDUCTION. Investments that are made in project infrastructure for existing enabled scenarios or in infrastructure of existing enabled scenarios, specifically intended for the performance of public spectacles the performing arts shall be deductible from income tax by 100%.
ARTICLE 5o. RETENTION AT THE SOURCE FOR ARTISTIC SERVICES OF FOREIGNERS. Non-resident foreigners who provide artistic services in performing arts performances, will pay a single income tax of 8%, which will be retained by the producer or responsible for the artistic activity or the payer. They shall not be required to provide income and supplementary declarations, provided that they have been withheld and are not liable to be declared by another concept.
ARTICLE 6o. ART SERVICES EXCLUDED FROM VAT. Public spectacles of the performing arts are excluded from VAT, as well as the artistic services provided for the performance of the public performances of the performing arts defined in the literal (c) of article 3or of this law.
OF THE PARAFISCAL CONTRIBUTION OF THE PUBLIC PERFORMANCES OF THE PERFORMING ARTS.
ARTICLE 7o. CREATION OF THE PARAFISCAL CULTURAL CONTRIBUTION TO THE PUBLIC PERFORMANCES OF THE PERFORMING ARTS AND OPERATIVE EVENT. Create the parafiscal cultural contribution whose operative event will be the public show of the performing arts of the municipal or district order, which must be collected by the producers of the performing arts performances equivalent to 10% of the value of the ticket or right of assistance, whatever the name or form of payment, whose individual price or cost is equal to or greater than 3 UVTS.
The Ministry of Culture may do the verifications it considers relevant in order to establish the veracity of the producers ' sales reports.
ARTICLE 8o. TAXABLE PERSON AND TAXABLE PERSON OF THE CONTRIBUTION. The parafiscal contribution is intended for the cultural sector in the performing arts of the corresponding municipality or district in which the operative event takes place; the same shall be collected by the Ministry of Culture and will be delivered to the territorial entities for administration as set out in Articles 12 and 13 of this law. The parafiscal contribution shall be borne by the producer of the public show who shall declare it and pay it in the terms of the ninth article of the same law.
ARTICLE 9o. DECLARATION AND PAYMENT. Permanent producers who have performed public performances of performing arts in the two-year period shall declare and pay the parafiscal contribution within the same time limits as they have established to present and pay the declaration. VAT. Occasional producers shall submit a declaration for each public show which they perform within five working days following their completion. The declaration and payment of the parafiscal contribution shall be made to the financial institutions designated by the Ministry of Culture within the time limits and conditions specified by the Ministry of Culture.
Persons or entities in charge of the sale or administration of the ticket or rights of assistance of public performing arts shall be designated as holding agents who shall declare and record the contribution. parafiscal in such a condition. Producers shall deduct from the amount of the parafiscal contribution to record the amount of the deductions they have made to them.
PARAGRAFO 1o. When the producer of the Public Show of the performing arts is not registered in accordance with the provisions of Article 10 of this Law, they shall jointly and severally declare and pay this contribution. parafiscal the artists, performers and those who perceive the economic benefits of the public spectacle in performing arts.
PARAGRAFO 2o. They are included within the base income for the settlement of the Parafiscal Contribution, in-kind contributions, service compensation, account crossings, or any form that funds the realization of the show, when as consideration of the same will be made delivery of bolsiery or of rights of assistance; the base in this case will be the commercial value of the funding previously indicated.
ARTICLE 10. REGISTER OF PRODUCERS OF PUBLIC PERFORMANCES OF THE PERFORMING ARTS. Create the register of producers of the public performances of the performing arts that will be in charge of the Ministry of Culture, to whom the producers must register permanent or occasional according to their conditions.
The Ministry of Culture, on its own initiative or at the request of a party, may reclassify those registered in the category that are best suited to the development of their activity.
For occasional producers, the Ministry of Culture through Resolution will regulate the provision of guarantees or insurance policies, which will have to cover the payment of the parafiscal contribution.
PARAGRAFO 1o. The Ministry of Culture will prescribe the unique registration registration form for producers of the performing arts public shows and the producers ' declaration forms. permanent and occasional.
ARTICLE 11. SCOPE OF THE PARAFISCAL CONTRIBUTION. For the purposes of the parafiscal contribution, the producers will self-qualify the event as a public spectacle of the performing arts, in accordance with the provisions of the literal (a) of the article 3or this law, and its advertising must be consistent with that self-qualification.
When these shows are performed jointly with activities that cause the tax on sport or the municipal tax of public spectacles, the same will be considered public performances of the performing arts when this is the broadcast main activity and congregation of wizards.
ARTICLE 12. SPECIAL ACCOUNT FOR THE ADMINISTRATION OF THE PARAFISCAL CONTRIBUTION. The Ministry of Culture shall be the entity responsible for carrying out the parafiscal contribution and giving it to the municipality or district that generated it. These resources will be raised in a special account and will be allocated to the performing arts sector in accordance with the objective of this law.
The Ministry of Culture will turn to the Secretariat of Municipal or District Finance in the month immediately following the date of collection, the amounts corresponding to the collection of its municipality or district.
ARTICLE 13. ALLOCATION OF RESOURCES. The Special Account of the parafiscal contribution of the public performances of the performing arts will be carried out by the Ministry of Culture, entity that will transfer the resources to the municipalities through the Treasury secretariats or those who do their times, which in turn, must transfer the resources to the culture secretariats or those who do their times. These resources and their yields will be specific destination and will be oriented to investment in construction, adaptation, improvement and endowment of the infrastructure of the scenarios for the public performances of the performing arts.
The resources in this article will not make a box unit with the other budget resources of the municipalities or districts and their administration must be carried out in separate accounts of the municipal or district entity's resources.
PARAGRAFO 1o. These resources will not be able to replace the resources that the municipalities or districts allocate to the culture and public performances of the performing arts. In no case may these resources be used for payroll or administrative costs.
ARTICLE 14. PARAFISCAL CONTRIBUTION REGIME. The administration and sanctions of the parafiscal contribution shall be those referred to in the Tax Statute for the sales tax. The National Tax and Customs Directorate, DIAN, will have the power to carry out the audit, the processes of determination, the application of sanctions and the resolution of the resources and challenges to these acts, as well as for the recovery. co-active contribution of the parafiscal contribution, interest and penalties in accordance with the procedures laid down in the Tax Statute.
STREAMLINING OF PROCEDURES, MONITORING AND CONTROL OF PUBLIC PERFORMANCES IN THE PERFORMING ARTS.
ARTICLE 15. ENABLED SCENARIOS. The scenarios enabled for performing public performances of the performing arts are those meeting places recognized by the municipal or district authority, which aim to promote the presentation of the performance arts. and circulation of such shows as main activity. These scenarios must be registered with the corresponding territorial authority in the terms set out in article sixteen (16) of this law.
PARAGRAFO. Performing public performances of performing arts in sports arenas and arenas. The municipal and district authorities shall provide the conditions for the performance of public performances of performing arts in sports arenas and stages of their respective jurisdiction. In any case, contingency plans and other protective measures should be adopted to prevent the deterioration of such sites. Employers or producers of public spectacles shall undertake to set up insurance policies to cover the risks of damage caused and to deliver the facilities under the same conditions as they received them. Stadiums or sports venues shall not be able to provide their facilities more than once a month for the performance of an event of this nature, which may not be longer than four days. In addition, the event shall not interfere with the programming of the sporting activities provided for in these scenarios.
ARTICLE 16. STREAMLINING OF PROCEDURES AND SPECIAL REQUIREMENTS FOR ENABLED SCENARIOS. For the recognition of the "enabled" category, the case manager must accredit to the competent municipal or district authority, only the compliance with the following requirements:
1. Have an emergency plan for risk prevention and mitigation, which shall be defined by the competent authority for each municipality and/or district.
2. Comply with the sanitary and environmental conditions defined by Decree-Law 2811 of 1974 and the other applicable rules on the matter.
3. New buildings, which apply for construction licenses and those essential for the recovery of the community after the occurrence of an earthquake, must have a technical concept of structural and functional scenario, in the terms and conditions set out in the national regulations governing the subject: Law 400 of 1997 and Regulatory Decree 926 of 2010 and/or those that modify or replace them.
4. Comply with the rules regarding the hearing intensity, time and location indicated by the competent entity of the respective municipality or district.
PARAGRAFO 1o. BIANNUAL PERMISSION. The scenarios recognized in the category of enabled by the competent municipal or district authority, performing public performances of the performing arts whose risk conditions are covered by the emergency plan for the prevention and mitigation of risks, shall have a biannual permit for the performance of these events.
If you change one of the risk conditions provided for in the type plan for any of the public performances in the performing arts mentioned in the previous paragraph, the contingency plan must be registered with the competent territorial authority. suitable for such an event, for the purpose of being evaluated and approved by that authority.
PARAGRAFO 2o. For scenario enablement, municipal and district authorities may not require additional requirements or permissions from those referred to in this article.
PARAGRAFO 3o. No performing arts public show producer must request previous permissions, when performing the events in an enabled scenario. However, producers must give notice to the competent municipal or district authorities, with a minimum of 15 days prior to the completion of the same.
ARTICLE 17. STREAMLINING OF PROCEDURES AND SPECIAL REQUIREMENTS FOR NON-ENABLED SCENARIOS. In the case of non-enabled scenarios, any public performance of the performing arts shall require the licence, permission or authorisation of the competent authorities of the Municipal or district authority, for which the producer shall only demonstrate compliance with the following requirements:
1. Have a contingency plan for risk prevention and mitigation, depending on the complexity of the event.
2. Comply with the sanitary and environmental conditions defined by Decree-Law 2811 of 1974 and the other applicable rules on the matter.
3. In the case of new buildings, those that apply for a construction license and those indispensable for the recovery of the community after the occurrence of an earthquake, a technical concept of the behavior must be counted. structural and functional of the scenario, in the terms and conditions established in the national regulations governing the subject: Law 400 of 1997 and Decree-Law 926 of 2010 and/or those that modify them or replace.
4. Comply with the rules regarding the hearing intensity, time and location indicated by the competent entity of the respective municipality or district.
5. Cancel the copyrights provided for in the law, if the public show of the performing arts will execute works that cause these payments.
6. That it is complying with the payment and declaration of the parafiscal contribution of the article 8or of this law, and of the other legally enshrined tax obligations.
7. If this is an occasional producer, that complies with the warranties or policies that the item 10treats.
PARAGRAFO 1o. The organizer or producer of a performing arts public show must register and accredit the requirements of this article, with a minimum of less than fifteen days prior to the realization of the same.
PARAGRAFO 2o. Term to decide on the permission. The competent authority shall have a term of 20 (20) calendar days for issuing or denying the requested permission. If all the documents requested have been accompanied and the competent authority has not decided on it, the positive administrative silence shall apply, and the permit for the performance of the public spectacle shall be deemed to have been granted.
PARAGRAFO 3o. Those responsible for public performances with international artists will ensure the same technical, performing and personal conditions to the national artists who share the stage with these.
ARTICLE 18. ONE-STOP SHOP. The department capitals will have to create the single window of registration and attention to the producers of the public performances of the performing arts, as a mechanism to register the documentation that accredits the requirements to obtain the permits that this law deals with. For the processing of such a permit, at the same time the request will be transferred to all the entities within its jurisdiction, who within the established term will have to give their concept to the one-stop shop for the authorization to communicate the authorization to the producer of the performing arts public show.
The municipal and district mayors will regulate the one-stop shop that this article deals with, for which they will have a maximum term of six (6) months counted from the entry into force of this law. The development and implementation of the window will address the policies of streamlining of procedures and government online, established in the Decree-Law 2150 of 1995, the Laws 790 of 2002 and 962 of 2005, National Decree 1151 of 2008, those that modify or replace them, and other relevant administrative rules and guidelines. If no such regulation has been issued, the office of the mayor's office shall make the single window for the purposes of this law.
ARTICLE 19. PERFORMING PUBLIC PERFORMANCES OF PERFORMING ARTS IN PARKS. Municipal and county authorities will promote and facilitate the conditions for performing public performances of performing arts in their parks. respective jurisdiction, as active recreation activities that permit sociocultural development and citizen coexistence. This is without prejudice to protection due to ecological structures that serve a passive and scenic environmental purpose or serve as urban green corridors such as wetlands, river and canal rounds and reserves. foresters.
PARAGRAFO. To comply with this article, the municipal and district authorities will classify the parks of their respective jurisdiction according to their vocation: active, passive or mixed recreation. For the active recreation parks and the active recreation areas of the parks with a mixed vocation, these authorities will adopt emergency plans, as an instrument for the prevention and mitigation of the risks of public spectacles. performing arts that are authorized in these places.
ARTICLE 20. SURVEILLANCE AND CONTROL OF THE PERFORMING ARTS PUBLIC SPECTACLE. At any time, the municipal or district authorities shall verify the strict compliance with the obligations set out in this Chapter and in the case of non-compliance. adopt the measures provided for in the law, ensuring the exercise of the right of defence.
GENERATION OF PUBLIC INFRASTRUCTURE RESOURCES FOR PERFORMING PUBLIC PERFORMANCES OF THE PERFORMING ARTS.
ARTICLE 21. GENERATION OF PUBLIC INFRASTRUCTURE RESOURCES FOR THE PERFORMANCE OF PUBLIC SPECTACLES. Public entities that have a cultural infrastructure capacity to carry out public performances may stimulate and to create plans, programmes and projects of a commercial nature, related to the objectives of such spaces, so that they can be constituted as sources of autonomous resources for the financing of their operation.
OF COPYRIGHT.
ARTICLE 22. PAYMENT OF COPYRIGHT DECLARATIONS OF PARAFISCAL CONTRIBUTION AND GUARANTEES. Those responsible for the scenarios enabled must ask the permanent or occasional producers for the constances of the payment of the copyright when It took place. In the case of permanent producers, they shall require a copy of the register with such a condition and the last bimonthly declaration of the parafiscal contribution, in the case of occasional producers, shall require them to prove that the guarantees or policies.
ARTICLE 23. LIMIT ON OPERATING EXPENSES. The amount of the expenses that is covered by Article 21 of Law 44 of 1993 shall be up to 20%.
Collective management companies may apply to the National Directorate of Copyright to allow administrative costs to be up to 30% for the two years following their operating authorisation.
INSPECTION, SURVEILLANCE, CONTROL AND TAKEOVER OF COLLECTING SOCIETIES FOR THE COLLECTIVE MANAGEMENT OF COPYRIGHT AND RELATED RIGHTS.
ARTICLE 24. JURISDICTION OF THE SPECIAL ADMINISTRATIVE UNIT-NATIONAL ADDRESS OF COPYRIGHT OF THE MINISTRY OF THE INTERIOR. Without prejudice to the provisions of Law 44 of 1993, the President of the Republic shall exercise through the Special Administrative Unit-National Directorate of Copyright of the Ministry of the Interior, the inspection, surveillance and control of the Societies of Collective Management of Copyright and Related Rights, in the words established in the rules in force.
PARAGRAFO. The provisions of this Chapter shall also apply, as appropriate, to the collecting entities constituted by the collective management companies of copyright or related rights.
ARTICLE 25. INSPECTION. The inspection consists of the attribution of the Special Administrative Unit-National Directorate of Copyright of the Ministry of the Interior to request, confirm and analyze in an occasional way, in detail and in terms that it determines, the information it requires on the legal, accounting, economic and administrative situation of the Societies of Collective Management of Copyright and Related Rights, as well as to carry out periodic or extraordinary audits companies for the collective management of copyright or related rights, with the aim of analyse their accounting, economic, financial, administrative or legal situation.
PARAGRAFO. The Special Administrative Unit-National Copyright Directorate of the Ministry of the Interior, may practice administrative investigation for these companies.
ARTICLE 26. SURVEILLANCE. The surveillance consists in the attribution of the Special Administrative Unit-National Directorate of Copyright of the Ministry of the Interior, to ensure that the Societies of Collective Management of Copyright and Rights Related and its administrators, comply with the law and the statutes, in particular when the following circumstances arise:
(a) Abuses of their management, administration, or audit bodies, which involve a lack of knowledge of the rights of the associates or a serious or repeated violation of statutory or statutory rules;
b) Supply to the public, the Special Administrative Unit-National Directorate of Copyright of the Ministry of the Interior, or any State body, of information that does not conform to reality;
c) Do not keep accounting in accordance with the law or generally accepted accounting principles;
d) Realization of operations not included in their social object.
Surveillance will be permanently exercised.
ARTICLE 27. OTHER FACULTIES OF THE SPECIAL ADMINISTRATIVE UNIT-NATIONAL DIRECTORATE OF COPYRIGHT OF THE MINISTRY OF THE INTERIOR. Regarding the Societies of Collective Management of Copyright and Related Rights the Special Administrative Unit- National Directorate of Copyright of the Ministry of the Interior shall have in addition to the inspection powers indicated in the previous article the following:
1. Recognize legal status and grant operating authorisation to collective management societies.
2. To carry out general visits, either on their own initiative or at the request of a party, and to take the measures necessary to ensure that the irregularities which have been observed during the practice of these visits are remedied and to investigate, if necessary, the operations carried out. by the visited company or its administrators.
3. Send delegates to meetings of the general assembly or regional assemblies, of the Board of Directors or of the Supervisory Committee when deemed necessary.
4. Verify that the activities you develop are within the social object and order the suspension of the acts not included within it.
5. Initiate investigations and, if applicable, impose administrative sanctions on the collecting society or collecting entity or the members of the Board of Directors, the members of the Supervisory Committee, the Manager, the Secretary, the Treasurer, Fiscal Reviewer, or other administrators.
6. To designate the liquidator in the cases provided for 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 companies for copyright or related rights and statutory reforms.
8. Convene extraordinary meetings of the General Assembly, the Regional Assemblies, the Board of Directors or the Supervisory Committee in the cases provided for by law or when it considers it appropriate.
9. Order the modification of the statutory clauses when they do not conform to the law.
10. To know of the challenges presented against the acts of election carried out by the General Assembly and the Sectional Assemblies, and the acts of administration of the Board of Directors of the societies of collective management of copyright or of related rights.
11. To register, or to be the case, to deny the registration of the members of the Board of Directors, members of the Supervisory Committee, the Manager, the Secretary, the Treasurer and the Tax Reviewer of the societies of collective management of law of author or related rights.
12. Exercise control of legality to the budget approved by the collective management companies for copyright or related rights.
PARAGRAFO. To the members of the Board of Directors, the members of the Supervisory Committee, the Manager, Secretary, Treasurer or the Fiscal Reviewer may be subject to the sanctions of admonition, fine, suspension or removal. of the position. In the case of fines, these may be up to fifty (5) minimum monthly salaries. Payments of fines imposed in accordance with this Article on natural persons may not be covered or insured or in general guaranteed, directly or by person, by the legal person to whom the person is bound. natural when engaged in the conduct object of sanction.
ARTICLE 28. CONTROL. The control consists in the attribution of the Special Administrative Unit-National Directorate of Copyright of the Ministry of the Interior, in order to order the necessary corrections to remedy a critical situation of order legal, accounting, economic or administrative of any collective management company of copyright and related rights, when determined by the Special Administrative Unit-National Directorate of Copyright of the Ministry of Internal, by means of administrative act of a particular nature.
ARTICLE 29. FUNCTIONS OF CONTROL OF THE SPECIAL ADMINISTRATIVE UNIT-NATIONAL DIRECTORATE OF COPYRIGHT OF THE MINISTRY OF THE INTERIOR. In exercise of the control, the Special Administrative Unit-National Directorate of Copyright of the Ministry of Within, it shall have, in addition to the powers indicated in the preceding articles, the following:
1. Promote the presentation of plans and programmes aimed at improving the situation that has led to the control and monitoring the implementation of these plans.
2. Order the removal and consequent cancellation of the registration of the members of the Board of Directors, members of the Supervisory Committee, the Manager, the Secretary, the Treasurer and the Tax Reviewer and employees, as the case may be. non-compliance with the orders of the Special Administrative Unit-National Directorate of Copyright of the Ministry of the Interior, or of the duties provided for in the law or in the statutes, on its own initiative or at the request of a party, by means of providence the reasons for which it may designate its replacement or order the company to proceed in such a way. The removal ordered by the Special Administrative Unit-National Directorate of Copyright of the Ministry of the Interior, will imply an inability for managerial positions in societies of the same nature, up to ten (10) years, counted to from the execution of the corresponding administrative act.
From submission to control, administrators and employees are prohibited from the creation of guarantees that fall on the company's own property, property or transactions that do not correspond to the ordinary turn of the activities of the company without prior authorisation from the Special Administrative Unit-National Directorate of Copyright of the Ministry of the Interior.
Any act concluded or executed in contravention of the provisions of this Article shall be ineffective in full.
The recognition of the ineffectiveness budgets provided for in this article will be of competence of the Special Administrative Unit-National Directorate of Copyright of the Ministry of the Interior, ex officio or at the request of part of the exercise of administrative functions.
3. To undermine the administrators ' fines to refrain from acts contrary to the law, the statutes, the decisions of the General Assembly, the Board of Directors or the Supervisory Committee.
4. Carry out special visits and provide the necessary instructions according to the facts to be observed in them.
ARTICLE 30. PRECAUTIONARY MEASURES. The Director of the Special Administrative Unit-National Directorate of Copyright of the Ministry of the Interior may adopt, in the development of the functions of inspection, surveillance and control and by resolution motivated, the following immediate precautionary measures:
(a) The immediate cessation of acts constituting the alleged infringement of the statutory or statutory provisions on copyright by collecting societies, collecting societies or their managers;
b) To suspend in the performance of its duties the members of the Board of Directors, the Supervisory Committee, the Manager, the Secretary, the Treasurer and the tax reviewer of the collecting societies and the collecting entities;
(c) The suspension of legal status and the authorisation of the operation of collecting societies and collecting societies;
d)
PARAGRAFO. The precautionary measures may be enacted before an investigation is initiated, together with or after the investigation is initiated before the decision is made to terminate it. The adoption of these measures will not entail prejudgment.
ARTICLE 31. TAKEOVER. The National Directorate of Copyright may take ownership of a collective management company to administer or liquidate it, in the following cases:
1. Where the collective management company does not or cannot manage the rights entrusted to it by its partners or by reciprocal representation contracts.
2. When your administrators persist in seriously violating the rules to which they should be subject.
3. When their administrators have refused to give accurate, complete and timely information to the National Copyright Directorate, or to the persons whom they have entrusted with the responsibility to obtain it.
ARTICLE 32. EFFECTS OF THE TAKEOVER. As a result of the takeover, the Director of the National Directorate of Copyright when taking possession shall appoint an administrator and take the measures it considers relevant to ensure the management of rights entrusted by their partners or by contracts of mutual representation. For such purposes, the Director of the National Directorate of Copyright may conclude a contract of trust, under which an entity would be entrusted with the management of the company on a temporary basis.
ARTICLE 33. CONTINUITY IN THE MANAGEMENT OF RIGHTS. When, at the will of the partners, a cause of dissolution or decision of the National Directorate of Copyright is configured, a collective management company enters into liquidation or find it impossible to manage the rights to it, the legal representative or the tax reviewer must give notice to the National Directorate of Copyright to ensure that the management of the rights is not interrupted.
The competent authority shall conclude contracts which are necessary with collecting societies or collecting entities to replace the company in the process of liquidation or to assume directly in full or in part the activities that are essential to ensure continuity in the management of the rights, in accordance with the designated entity developing the process of taking ownership of the company in liquidation.
ARTICLE 34. REGULATORY REMISSION. In the other aspects of inspection, surveillance, control and compulsory liquidation, not regulated in this law, the Code of Commerce and its modifications and additions will apply. In the case of accounting, reference shall be made to the applicable accounting rules.
ARTICLE 35. BENEFIT TO THE TAXPAYER. The producers of the public shows that during the year 2011 have paid the taxes that are repealed in this law for this sector and in respect of which they are declared not subject, as profit for their compliance, they will be kept up to date for all obligations in the previous years and will not be the subject of any action by the tax administrations.
Those taxpayers who have not declared or paid such taxes in 2011, may catch up by declaring and paying the taxes of that year, without penalties or interest, at the latest within three months of the promulgation of this law and shall enjoy the same compliance benefit as set out in the preceding paragraph.
VALIDITY AND REPEAL.
ARTICLE 36. NO. The public performances of the performing arts defined in the terms of article 3or this law shall be construed as non-taxable activities of the Gambling and Entertainment Tax, the tax A unified fund of poor, random and shows of the Capital District, and the tax of public spectacles to sport.
ARTICLE 37. VIGENCIES AND DEROGATIONS. This law governs from the date of its promulgation and repeals in respect of the public performances of the performing arts in it defined, the tax on public spectacles, that it treats the numeral 1 of the Article 7o of Law 12 of 1932, the literal (a) of Article 3 of Law 33 of 1968 and the rules that develop them, likewise repeals in respect of such public spectacles of the performing arts, the tax to the sport that it treats the Article 77 of Law 181 of 1995 and other related provisions with this tax, as well as Article 2o of Law 30 of 1971. And it repeals as regards such public performance of performing arts the tax of the fund of poor authorised by Agreement 399 of 2009.
The President of the honorable Senate of the Republic,
JUAN MANUEL CORZO ROMAN.
The Secretary General of the honorable Senate of the Republic,
EMILIO RAMON OTERO DAJUD.
The President of the honorable House of Representatives,
SIMON GAVIRIA MUNOZ.
The Secretary General of the honorable House of Representatives,
JESUS ALFONSO RODRIGUEZ CAMARGO.
COLOMBIA-NATIONAL GOVERNMENT
Publish and comply.
Dada in Bogotá, D. C., at December 26, 2011.
JUAN MANUEL SANTOS CALDERÓN
The Minister of the Interior,
GERMAN VARGAS LLERAS.
The Minister of Finance and Public Credit,
JUAN CARLOS ECHEVERRY GARZON.
The Minister of Information and Communications Technologies,
DIEGO MOLANO VEGA.
The Minister of Culture,
MARIANA GARCES CÓRDOBA.
