By Establishing Rules Are Issued In Tax Matters And Other Provisions

Original Language Title: Por la cual se expiden normas en materia tributaria y se dictan otras disposiciones

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1607 OF 2012

(December 26)

Official Journal No. 48,655 of 26 December 2012

CONGRESS OF THE REPUBLIC

By which rules on tax matters are issued and other provisions are dictated.

Vigency Notes Summary
Effective Case-law

COLOMBIA CONGRESS

DECRETA:

CHAPTER I.

NATURAL PERSONS.

ARTICLE 1o. Amend article 6or the Tax Statute, which will remain so:

Article 6o. Voluntary Income Tax Statement. The income tax and supplementary tax, which is borne by the taxpayers who are not obliged to declare, is the result of adding the withholding tax at the source for any concept to be applied to the payments or credits in question, as the case may be, made to the taxpayer during the respective year or taxable period.

PARAGRAFO. Natural persons residing in the country to whom they have had a hold on the source and who in accordance with the provisions of this Statute are not required to file a tax return On income and supplementary, they may submit it. Such a declaration produces legal effects and will be governed by the provisions of Book I of this Statute.

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ARTICLE 2o. Amend article 10 of the Tax Statute, which will remain so:

Article 10. Residence for tax purposes. Natural persons who comply with any of the following conditions are considered to be residents of Colombia for tax purposes:

1. To remain continuously or discontinuously in the country for more than one hundred and eighty-three (183) calendar days including days of entry and exit of the country, for a period any of three hundred and sixty-five (365) consecutive calendar days, in the The person is resident from the second year or the taxable period

the continuous or discontinuous stay in the country falls on more than one year or a taxable period.

2. To find themselves, because of their relationship with the foreign service of the Colombian State or with people who are in the foreign service of the Colombian State, and under the Vienna conventions on diplomatic and consular relations, exempt from taxation in the country in which they are on a mission in respect of all or part of their income and occasional earnings during the respective year or taxable period.

3. To be national and during the respective year or taxable period:

a) Your spouse or permanent partner not legally separated or dependent children under age, have tax residence in the country; or,

b) Fifty percent (50%) or more of your income are national sources; or,

c) Fifty percent (50%) or more of their assets are administered in the country; or,

d) Fifty percent (50%) or more of their assets are understood to be held in the country; or.

e) Having been required by the Tax Administration to do so, do not credit their status as residents abroad for tax purposes; or,

f) Have tax residency in a jurisdiction qualified by the National Government as a tax haven.

PARAGRAFO. National natural persons who, in accordance with the provisions of this article credit their status as residents abroad for tax purposes, must do so with the Tax Directorate and National Customs by means of a certificate of tax residence or document that they do their times, issued by the country or jurisdiction of which they have become residents.

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ARTICLE 3o. Amend article 126-1 of the Tax Statute, which will remain so:

Article 126-1. Deduction of contributions to retirement and invalidity pension funds and funds from cesanties. For the purposes of income tax and supplementary tax, the contributions made by the sponsoring or employing entities, to the pension and invalidity pension funds and to the non-payment institutions are deductible. The employer's contributions to these funds will be deductible in the same tax term in which they are made. Employer contributions to private pension insurance and voluntary pension funds, will be deductible for up to three thousand eight hundred (3,800) UVT per employee.

The mandatory amount of contributions made by the worker, the employer or the independent participant, to the retirement or invalidity pension fund, will not be part of the basis for applying the withholding tax for wages and will be considered as an exempt income in the year of your perception.

The voluntary contributions made by the worker, the employer, or the contributions of the independent participant to private pension insurance, to the voluntary and compulsory pension funds, administered by the institutions monitored by the Financial Superintendence of Colombia, will not be part of the base to apply the withholding tax and will be considered as an exempt income, up to a sum that is added to the value of the contributions to the Savings Accounts for the Promotion of the Build (AFC) that is treated by article 126-4 This Statute and the value of the worker's compulsory contributions, which deals with the preceding paragraph, does not exceed 30% (30%) of the income or tax income of the year, as the case may be, and up to a maximum amount of three thousand eight hundred (3,800) UVT per year.

The withdrawals of voluntary contributions, from income that were excluded from the source, that are made to the General Pension System, to private pension insurance and to voluntary pension funds, managed by the entities monitored by the Financial Superintendency of Colombia, or the payment of income or pensions from such funds, implies that the worker loses the benefit and that it is carried out by the respective fund or insurance, the retention initially not realized in the year of perception of income and realization of the contribution according to rules in force at that time, if the withdrawal of the contribution or performance, or the payment of the pension, occurs without the following conditions:

That the contributions, income or pensions, be paid from contributions that have remained for a minimum period of ten (10) years, in private pension insurance and voluntary pension funds, managed by the institutions supervised by the Financial Superintendence of Colombia, except in the case of compliance with the requirements for access to the old-age or retirement pension and in the case of death or disability which is entitled to a pension, duly certified according to with the legal system of social security.

Nor will they be subject to imposition, the withdrawals of voluntary contributions that are intended for the acquisition of housing, whether or not financed by entities subject to the inspection and surveillance of the Financial Superintendence of Colombia, through mortgage loans or housing leasing. In the event that the acquisition of housing is made without financing, prior to the withdrawal, it must be credited to the financial institution, with a copy of the deed of purchase, that the resources were destined for that acquisition.

The source of the source of the income is caused by the savings in the funds or insurance that this article deals with, in accordance with the general rules of retention at the source on financial returns, in the event that these are withdrawn without the fulfilment of the above conditions. The contributions to the guarantee, carried out by the independent participants, will be deductible from the income up to the sum of two thousand five hundred (2,500) UVT, without exceeding a twelfth of the taxable income of the respective year.

PARAGRAFO 1o. The pensions that are paid having met the conditions set out in this article and the withdrawals, partial or total, of contributions and yields, which meet these conditions, continue without lien and do not integrate the alternative tax base of the National Alternative Minimum Tax (IMAN).

Effective Case-law

PARAGRAFO 2o. constitutes a liquid income for the employer, the recovery of the amounts granted in one or more years or taxable periods, as a deduction from the gross income for voluntary contributions from this to the funds or the insurance covered by this Article, as well as the returns that have been obtained, where there is no provision for the payment of pensions in charge of those funds and the resources are restored to the employer.

PARAGRAFO 3o. The voluntary contributions made by the worker, the employer, or the contributions of the independent participant to the retirement and invalidity pension funds, to the funds of the In the case of the pension scheme, the pension scheme, which is covered by Decree 2513 of 1987, to private pension insurance and private pension funds in general, will not be part of the basis for applying the withholding tax and will be regarded as a non-constitutive income. income or occasional gain, up to a sum that is added to the value of the contributions to the Savings Accounts for the Promotion of Construction (AFC) in which it deals with Article 126-4 of this Statute and the value of the worker's compulsory contributions, which is referred to in the second paragraph of this Article, exceeds thirty percent (30 percent) of labor income or tax income for the year, as the case may be. The withdrawal of the contributions concerned by this paragraph, before the minimum period of five (5) years of stay, counted from the date of entry into the funds or insurance listed in this paragraph, implies that the worker loses the the benefit is made by the respective fund or the retention initially not carried out in the year in which the income was received and the contribution was made, except in the case of death or incapacity for pension entitlement, duly certified in accordance with the legal system of social security; or except where those resources are allocated to the acquisition of housing is or is not financed by entities subject to the inspection and surveillance of the Financial Superintendence of Colombia, through mortgage loans or housing leasing. In the event that the acquisition of housing is made without financing, prior to the withdrawal, it must be credited to the financial institution, with a copy of the deed of purchase, that the resources were destined for that acquisition.

Withdrawals and pensions that comply with the minimum stay required or the other conditions mentioned in the previous paragraph, maintain the condition of non-taxed and do not integrate the taxable alternative of the Minimum Tax National Alternative (IMAN).

Effective Case-law

The source of the source of the yield on the returns that generate the savings in the funds or insurance is caused by this paragraph, in accordance with the general rules of retention at the source on financial returns, in the event that these are withdrawn without the fulfilment of the requirements set out in this paragraph.

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ARTICLE 4o. amend Article 126-4 of the Tax Statute, which will be as follows:

Article 126-4. Incentive for long-term savings for building construction. The sums that the natural person taxpayers deposit in the savings accounts denominated "Savings for the Promotion of Construction (AFC)" from 1 January 2013, will not form part of the base of retention at the source of the natural person, and they will have the character of income tax exempt and complementary, up to a value that, added to the value of the obligatory contributions and volunteers of the worker that treats the article 126-1 statual_statual_statuals"> this Statute does not exceed thirty percent (30%) of the income or tax income of the year, as applicable, and up to a maximum amount of three thousand eight hundred (3,800) UVT per year.

AFC savings accounts will have to operate in banks that make mortgage loans. Only withdrawals from the resources of the "AFC" savings accounts can be made for the worker's housing acquisition, whether or not financed by entities subject to the inspection and surveillance of the Financial Superintendence of Colombia, through of mortgage loans or housing leasing. In the event that the acquisition of housing is made without financing, prior to the withdrawal, it must be credited to the financial institution, with a copy of the deed of sale, that the resources were destined for that acquisition. The withdrawal of the resources for any other purpose, before a minimum stay of ten (10) years from the date of their entry, implies that the worker loses the benefit and that they are carried out by the the financial institution, the deductions initially not made in the year in which the income was received and the contribution was made, without increasing the tax base alternative of the National Alternative Minimum Tax (IMAN).

Effective Case-law

The source of the source of the income generated by the "AFC" savings accounts is caused by the event that the savings account is withdrawn without the compliance of the remaining requirement, in accordance with the general rules of retention at the source on financial returns.

The withdrawals, partial or total, of contributions and yields, which have met the permanence requirements set out in the second indent or which are intended for the purposes provided for in this Article, continue without charge and do not make up the taxable base of the National Alternative Minimum Tax (IMAN).

The resources collected through the "AFC" savings accounts may only be used to finance mortgage loans or investment in portfolio securitization originated in housing acquisition.

PARAGRAFO. The resources of the natural person contributors deposited in savings accounts called "Savings for Building Development (AFC)" until December 31, 2012, will not be part of the base for apply the withholding tax and shall be regarded as a non-constitutive income or occasional gain up to a value which, in addition to the value of the required contributions and volunteers of the worker concerned by the article 126-1 statuit_statual_statual_statue.no more than thirty per (30%) of the income or tax income of the year, as appropriate.

The withdrawal of these resources before five (5) years from their date of entry have elapsed, implies that the worker loses the benefit and that the retentions are carried out by the respective financial institution. initially not realized in the year in which the income was received and the contribution was made, without increasing the tax base alternative of the National Alternative Minimum Tax (IMAN), unless these resources are used for the acquisition of housing, whether or not financed by entities subject to the inspection and surveillance of the Superintendence Financial of Colombia, or through mortgage loans or housing leasing. In the event that the acquisition is made without financing, prior to the withdrawal, it must be credited to the financial institution for the copy of the deed of sale.

Effective Case-law

The source of the source of the income generated by the "AFC" savings accounts is caused in accordance with the general rules of retention at the source on financial returns, in the event that they are withdrawn without the compliance Minimum stay of five (5) years.

Withdrawals, partial or total, of contributions and yields, which comply with the minimum stay required or are intended for the purposes authorized in this paragraph, maintain the condition of untaxed and do not form the basis taxable alternative National Alternative Minimum Tax (IMAN).

Effective Case-law
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ARTICLE 5o. Amend paragraph 1o of article 135 of Act 100 of 1993, which will remain so:

PARAGRAFO 1o. Mandatory and voluntary contributions that are made to the general pension system will not be part of the basis for applying the withholding tax for wages and will be considered as an exempt income. Contributions from the employer will be deductible from your income.

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ARTICLE 6o. Amend the number 10 of article 206 of the Tax Statute, which will be as follows:

10. Twenty-five per cent (25 per cent) of the total value of labour payments, limited monthly to two hundred and forty (240) UVT. The calculation of this exempt income shall be carried out once the total value of the labour payments received by the worker, the non-constitutive income of the income, the deductions and the other exempt income other than that laid down in the Present number.

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ARTICLE 7o. Add article 206-1 to the Tax Statute:

Article 206-1. Determination of the income for diplomatic, consular and administrative public servants of the Ministry of Foreign Affairs. For the purposes of determining the income tax and complementary to the diplomatic, consular and administrative public servants of the Ministry of Foreign Affairs, the special premium and the cost of living premium treats Decree 3357 of 2009, will be exempt from income tax.

PARAGRAFO. The public servants in this article will determine their income tax in accordance with the ordinary system referred to in Title I of Book I of this Statute, and in no case shall they apply National Alternative Minimum Tax (IMAN).

Effective Case-law
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ARTICLE 8o. amend paragraph 1 of Article 241 of the Tax Statute, which will be as follows:

Article 241. Tarifa for natural persons resident and allowances and modal donations. The income tax of natural persons resident in the country, of the succession of causative residents in the country, and of the goods destined for special purposes, by virtue of donations or modal allocations, will be determined agreement with the table containing this article.

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ARTICLE 9o. Amend article 247 of the Tax Statute, which will remain so:

Article 247. Income tax rate for natural persons without residence. Without prejudice to the provisions of Article 245 of this Statute, the single tariff on taxable income of a national source, of natural persons without residence in the country, is of the thirties and three percent (33%).

The same rate applies to the successors of causative without residence in the country.

PARAGRAFO. In the case of foreign teachers without residency in the country, hired for periods not exceeding four (4) months by higher education institutions, approved by the ICFES, will only be caused Tax on income at the rate of seven per cent (7 per cent). This tax will be withheld from the source at the time of payment or credit.

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ARTICLE 10. Add Title V of Book I to the Tax Statute with the following Chapter:

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CHAPTER I

Employees

Article 329. Classification of natural persons. For the purposes of Chapters I and II of this Title, natural persons are classified in the following tax categories:

a) Employee;

b) Self-employed worker.

It is understood by employee, any natural person resident in the country whose income comes, in a proportion equal to or greater than eighty percent (80%), of the provision of services in a personal way or of the performance of an activity the economic account and risk of the employer or contractor, by means of an employment or legal and regulatory or any other nature, regardless of its name.

Workers who provide personal services through the exercise of liberal professions or who provide technical services that do not require the use of specialized materials or inputs or specialized machinery or equipment, shall be considered within the category of employees, provided that their income corresponds to a percentage equal to or greater than (80%) to the exercise of those activities.

It is understood as a self-employed person, any natural person resident in the country whose income comes in a proportion equal to or greater than eighty percent (80%) of the realization of one of the economic activities identified in the Chapter II of Title V of Book I of the Tax Statute.

Income from retirement, invalidity, old age, survivors ' pensions and occupational risks are not governed by the provisions of Chapters I and II of this Title, but as provided for in Article 5 (5). href="pr009.html#206"> 206 statual_statue."> 206 of this Statute.

PARAGRAFO. Resident natural persons who are not classified within any of the categories of which this article deals; those governed by Decree 960 of 1970; those that are classified as an own account but whose activity does not correspond to any of those mentioned in Article 340 of this Statute; and are classified as own account and receive income in excess of twenty-seven thousand (27,000) UVT will remain subject to the ordinary income tax arrangements contained in Title I of Book I of this Statute only.

Effective Case-law

Article 330. Income tax determination systems and complementary for natural persons employed. The income tax and supplementary income tax on natural persons resident in the country, classified in the category of employees in accordance with Article 329 of this Statute, be determined by the ordinary system referred to in Title I of Book I of this Statute, and shall in no case be less than that which is applicable to the National Alternative Minimum Tax (IMAN) referred to in this Chapter. The calculation of income tax by the ordinary settlement system shall not include revenue for occasional gains for the purposes described in this Chapter.

Employees whose gross receipts in the respective taxable year are less than four thousand seven hundred (4,700) UVT, may determine the tax for the system of the Simple Alternative Tax (IMAS) and that case will not be obliged to determine the income tax and complementary by the ordinary system nor by the Alternative Minimum Tax National (IMAN).

PARAGRAFO 1o. The income tax determination factors by the ordinary system are not applicable in the determination of the National Alternative Minimum Tax (IMAN) or the Alternative Minimum Tax. Simple (IMAS) unless expressly authorised in Chapters I and II of this Title.

PARAGRAFO 2o. The income tax on the succession of causative residents in the country at the time of death, and of the goods destined for special purposes by virtue of donations or modal allocations, shall be determined by the ordinary system or by the presumptive income system referred to, respectively, by Articles 26 and 188 of this Statute.

Effective Case-law

FIRST SECTION

National Alternative Minimum Tax (IMAN) for employees

Article 331. National Alternative Minimum Tax (IMAN) for natural persons employed. The National Alternative Minimum Tax (IMAN) for natural persons classified in the category of employees is a presumptive and mandatory system for determining the taxable and aliquot base of income tax and supplementary, which does not allow for the calculation of any structural depurations, deductions or aminorations, except those provided for in Article 332 of this Statute. This system taxes the income that is to be reduced, of all the gross receipts of any origin obtained in the respective taxable period, the concepts authorized in the article 332 This Statute. The occasional gains contained in Title III of Book I of this Statute do not make part of the taxable base of the National Alternative Minimum Tax (IMAN).

Within the gross income of this article, it is understood to include the income earned by the employee for the performance of economic activities and the provision of personal services on his own account and risk, provided he/she is comply with the percentage stated in article 329 of this Statute.

Effective Case-law

Article 332. Determination of the Alternative Gravable Income. Of the total sum of the revenue earned in the respective taxable period, only the following related concepts can be subtracted, and the result obtained constitutes the Alternative Gravable Income:

(a) The dividends and non-taxable interests of the shareholder or shareholder in accordance with the provisions of Articles 48 and 49 of this Statute.

(b) The value of the compensation in money or in kind that is received by virtue of damage insurance in the part corresponding to the emerging damage, in accordance with Article 45 of this Statute.

c) The required contributions to the general social security system in charge of the employee.

d) The representation expenses considered as exempt from Income Tax, according to the requirements and limits set forth in article 206 7 of this Statute.

e) Catastrophic health payments effectively certified, not covered by the mandatory POS health plan, any regime, or supplementary and pre-paid medical plans, provided they exceed 30% of the gross income of the The taxpayer in the respective year or taxable period. The annual deduction of payments is limited to the lowest value between 60% of the taxpayer's gross income in the respective period or two thousand three hundred (2,300) UVTs.

For this deduction to be made, the taxpayer must have the appropriate documentary media where the nature of the payments is made up, its size, and the fact that they have been made to a health sector entity. effectively authorized and monitored by the National Health Superintendence.

The same treatment will apply for catastrophic health payments abroad, made to a recognized health sector entity, duly checked. The National Government will regulate the matter.

f) The amount of losses incurred in the year arising from disasters or public calamities, declared and in the terms established by the National Government.

g) The compulsory contributions to the social security system cancelled during the respective taxable period, on the salary paid to an employee or employee of the domestic service. Domestic service workers who are employed by the taxpayer through temporary service companies shall not be entitled to the tax benefit referred to in this Article.

h) The tax cost, determined in accordance with the rules contained in Chapter II of Title I of Book I of this Statute, of the goods in which they are sold, provided they are not part of the ordinary business rotation.

i) Compensation for life insurance, excess basic salary of officers and non-commissioned officers of the military and national police, death insurance and death compensation of military forces and national police, compensation for accident at work or sickness, maternity leave and funeral costs.

(j) withdrawals of funds from non-cash-holders who are made by beneficiaries or members of the contributions made by the employers in accordance with the provisions of the article 56-2 statuor_statue."> These withdrawals may not be subject to withholding tax under any income tax concept for beneficiaries or members.

Effective Case-law

Article 333. National Alternative Minimum Tax (IMAN). The National Alternative Minimum Tax (IMAN) corresponding to the Alternative Taxable Income (RGA) of the natural persons resident in the country classified in the categories of employees, is that determined in the table containing the Article. On the Alternative Gravable Income determined in accordance with the established, in this chapter, the following table will be applied:

Total Alternate Income from (in UVT) IMAN

(on UVT)
Total Annual Total Rentable Income from (on UVT) IMAN

(on UVT)
Total Annual Total Rentable Income from (on UVT) IMAN

(on UVT)
than 1.548 0.00 3.339 95.51 8 .145 792.22
1.548 1.05 3,421 101.98 8,349 833.12
1,588 1.08 3.502 108.64 8.552 874,79
1,629 1.11 3,584 115.49 8,756 917.21
1,670 1.14 3,665 122.54 8,959 960.34
1,710 1.16 3,747 129.76 9.163 1,004,16
1,751 2.38 3,828 137.18 9.367 1.048.64
1,792 2.43 3,910 144.78 9.570 1.093.75
1,833 2.49 3,991 152.58 9.774 1.139.48
1,873 4.76 4,072 168.71 9,978 1.185.78
1,914 4.86 4.276 189.92 10.181 1.232.62
1,955 4.96 4.480 212.27 10.385 1.279.99
1,996 8.43 4,683 235.75 10.588 1,327.85
2.036 8.71 4,887 260.34 10.792 1.376.16
2.118 13.74 5,091 286.03 10.996 1,424.90
2.199 14.26 5.294 312.81 11.199 1.474.04
2.281 19,81 5.498 340.66 11.403 1.523.54
2.362 25.70 5,701 369.57 11.607 1.573.37
2,443 26.57 5,905 399.52 11.810 1,623.49
2,525 35.56 6.109 430.49 12.014 1.673.89
2,606 45.05 6.312 462.46 12.217 1,724.51
2,688 46.43 6.516 495.43 12.421 1.775.33
2,769 55.58 6.720 529.36 12.625 1,826.31
2,851 60.70 6,923 564.23 12.828 1.877.42
2,932 66.02 7.127 600,04 13.032 1,928.63
3.014 71.54 7.330 636.75 13.236 1,979.89
3.095 77.24 7.534 674.35 13.439 2.031.18
3.177 83.14 7,738 712.80 over 13,643 27% *RGA-1,622
3.258 89.23 7,941 752.10

PARAGRAFO. When the annual Alternate Graveable Income determined as provided in Chapter I of Title V of Book I of this Statute is less than one thousand five hundred and forty-eight (1,548) UVT, the IMAN rate will be zero.

Effective Case-law

SECOND SECTION

Simple Alternative Minimum Tax (IMAS)

Article 334. Simple Alternative Minimum Tax (IMAS) of employees. The Simple Alternative Minimum Tax (IMAS) is a simplified income tax determination system, applicable only to natural persons resident in the country, classified in the category of employee, whose Income Gravable Alternative in the respective taxable year is less than four thousand seven hundred (4,700) UVT, and which is calculated on the Alternative Gravable Income determined in accordance with the system of the National Alternative Minimum Tax (IMAN), to the Income Gravable Alternative is applied the rate corresponding to the following table:

alternative taxable income from (in UVT) IMAS (in UVT) Income taxable annual alternative from (in UVT) IMAS (in UVT) Income Annual alternate taxable from (on UVT) IMAS (on UVT)
1.548 1.08 2.199 20.92 3.339 162.82
1,588 1.10 2.281 29.98 3,421 176,16
1,629 1.13 2.362 39.03 3.502 189,50
1,670 1.16 2,443 48.08 3,584 202.84
1,710 1.19 2,525 57.14 3,665 216,18
1,751 2.43 2,606 66.19 3,747 229.52
1,792 2.48 2,688 75.24 3,828 242.86
1,833 2.54 2,769 84.30 3,910 256.21
1,873 4.85 2,851 93.35 3,991 269.55
1,914 4.96 2,932 102.40 4,072 282.89
1,955 5.06 3.014 111.46 4.276 316.24
1,996 8.60 3.095 122.79 4.480 349.60
2.036 8.89 3.177 136.13 4,683 382.95
2.118 14.02 3.258 149.47
Effective Case-law

Item 335. Private settlement strength. The private settlement of income tax and supplemental tax payers who voluntarily apply the Simple Alternative Minimum Tax System (IMAS) will be firm after six months from the end of the year. the time of the filing, provided that it is duly presented in a timely manner, the payment is made within the deadlines that the National Government establishes for this purpose and that the Administration does not have summary proof on the occurrence of fraud by means of the use of documents or false information in the concepts of income, contributions to the social security, catastrophic payments and losses due to calamities, or others. Taxpayers who choose to voluntarily apply the IMAS, will not be required to file the Income Tax return established in the ordinary regime.

Effective Case-law
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ARTICLE 11. Add to the Tax Statute Chapter II in Title V of Book I:

CHAPTER II

Workers Per Own Account

Article 336. Income tax determination systems and complementary for self-employed natural persons. The income tax and supplementary income tax of natural persons resident in the country who are self-employed and develop the economic activities mentioned in this Chapter shall be determined by the ordinary system. referred to in Title I of Book I of this Statute. Self-employed persons who develop the economic activities mentioned in this Chapter may choose to settle their Income Tax by means of the Minimum Simplified Tax (IMAS) referred to in this Chapter, provided that their Income Gravable Alternative of the year or taxable period is within the ranges authorized for this. The calculation of the Income Tax by the ordinary settlement system shall not include the proceeds for the purpose of occasional gains for the purposes described in this Chapter.

PARAGRAFO 1o. The income tax determination factors and complementary to the ordinary system are not applicable in the determination of the National Alternative Minimum Tax (IMAS), unless they are expressly authorized in this chapter.

PARAGRAFO 2o. The income tax on the succession of causative residents in the country at the time of their death and of the goods destined for special purposes by virtue of donations or modal allocations, shall be determined by the ordinary system or by the presumptive income system referred to, respectively, by Articles 26 and 188 of this Statute.

Simplified Alternative Minimum Tax (IMAS) for Workers Per Own Account

Item 337. Simplified Alternative Minimum Tax (IMAS) for self-employed persons. The Simplified Alternative Minimum Tax (IMAS) for natural persons classified in the categories of self-employed persons is a simplified and ceding system for determining the taxable and aliquot base of the tax on the income and supplementary, which taxes the income resulting from the reduction, of all the gross and ordinary gross receipts obtained in the respective taxable period, refunds, rebates and discounts, and other concepts authorized in this Chapter. The occasional gains contained in Title III of Book I of this Statute do not make part of the taxable base of the Simplified Alternative Minimum Tax (IMAS).

Article 338. Information requirement for self-employed persons. For the determination of the taxable base of the tax, according to the system in which the previous article deals for natural persons classified in the category of self-employed persons, they shall apply the provisions of this Chapter.

For the purpose, self-employed persons who are not required to carry accounting books, must operate a system of records in the form established by the Directorate of National Taxes and Customs. Failure to comply or failure to comply with this obligation will result in the application of the penalties provided for in Article 655 of this Statute.

Article 339. Determination of the Alternative Gravable Income. For the determination of the Alternative Gravable Income, as provided for in Article 337 of this Statute, natural persons classified in the category of self-employed persons whose gross income in the respective taxable year is equal to or greater than one thousand four hundred (1,400) UVT, and less than twenty-seven thousand (27,000) UVT, apply the following rules:

From the total sum of the ordinary and extraordinary income earned in the period, you can subtract the returns, rebates and discounts, and the general concepts listed below.

(a) The dividends and non-taxable interests of the shareholder or shareholder in accordance with the provisions of Articles 48 and 49 of this Statute.

(b) The value of the compensation in money or in kind that is received by virtue of damage insurance in the part corresponding to the emerging damage, in accordance with Article 45 of this Statute.

c) The required contributions to the general social security system in charge of the employee.

d) Catastrophic health payments effectively certified, not covered by the mandatory health plan, POS, any regime, or supplementary and pre-paid medical plans, provided they exceed 30% of the gross income of the The taxpayer in the respective year or taxable period. The annual deduction of payments is limited to the lowest value between 60% of the gross income of the taxpayer in the respective period or two thousand three hundred UVTs.

For this deduction to be made, the taxpayer must have the appropriate documentary media where the nature of the payments is made up, its size, and the fact that they have been made to a health sector entity. effectively authorized and monitored by the National Health Superintendence.

The same treatment will apply for catastrophic health payments abroad, made to a recognized health sector entity, duly checked. The National Government will regulate the matter.

e) The amount of losses incurred in the year incurred in disasters or public calamities, declared and in the terms established by the National Government.

f) The compulsory contributions to the social security system cancelled during the respective taxable period, on the salary paid to an employee or employee of the domestic service. Domestic service workers who are employed by the taxpayer through temporary service companies shall not be entitled to the tax benefit referred to in this Article.

g) The tax cost, determined in accordance with the rules contained in Chapter II of Title I of Book I of this Statute, of the goods in question, provided they are not part of the ordinary business turnaround.

(h) withdrawals from the funds of Cesantias that are made by the beneficiaries or participants in the contributions made by the employers as a guarantee, in accordance with the provisions of the article 56-2 statuor_statue."> These withdrawals may not be subject to withholding tax under any income tax concept for beneficiaries or members.

The result that is obtained constitutes the Alternative Gravable Income and the rate corresponding to the respective economic activity will be applicable, as indicated in the table of the following article.

Article 340. Simple Alternative Minimum Tax (IMAS) for self-employed workers. The "IMAS" Simple Alternative Tax is a simplified system for determining income tax and supplementary tax applicable only to natural persons resident in the country, classified in the category of worker by own account and which develop the economic activities referred to in this Article, whose Alternative Taxable Income (RGA) in the respective year or taxable period is higher than the minimum range determined for each economic activity; and less than twenty-seven thousand (27,000) UVT. The Alternative Gravable Income is applied to the corresponding rate in the following table according to its economic activity:

Activity For RGA From IMAS
activities and other spreading activities 4,057 UVT 1.77% * (RGA at UVT-4,057)
Agricultural, forestry and fisheries 7.143 UVT 1.23% * (RGA on UVT-7,143)
Wholesale trade 4,057 UVT 0.82% * (RGA at UVT-4,057)
Retail trade 5,409 UVT 0.82% * (RGA on UVT-5,409)
of automotive vehicles, accessories, and related products 4,549 UVT 0.95% * (RGA at UVT-4,549)
2.090 UVT 2.17% * (RGA on UVT-2,090)
Electricity, gas and steam 3,934 UVT 2.97% * (RGA at UVT-3,934)
of mineral products and others 4,795 UVT 2.18% * (RGA at UVT-4,795)
of chemicals 4,549 UVT 2.77% * (RGA at UVT-4,549)
, cork, and paper industry 4,549 UVT 2.3% * (RGA in UVT-4,549)
manufacturing 4,549 UVT 1.13% * (RGA at UVT-4,549)
Textiles, garments, and leather 4.303 UVT 2.93% * (RGA at UVT-4.303)
Mining 4,057 UVT 4.96% * (RGA on UVT-4,057)
, storage, and communications service 4,795 UVT 2.79% * (RGA at UVT-4,795)
, restaurant, and similar services 3,934 UVT 1.55% * (RGA at UVT-3,934)
services 1,844 UVT 6.4% * (RGA on UVT-1,844)

PARAGRAFO 1o. Income Tax and Complementary Taxpayers whose Alternative Taxable Income (RGA) in the respective year or taxable period is equal to or greater than twenty-seven thousand (27,000) UVT will determine its tax only by means of the ordinary settlement system. The economic activities referred to in this Article correspond to the classification recorded in the RUT Single Tax Register.

Item 341. Firmness of the IMAS statement. The private liquidation of self-employed persons who voluntarily apply the Simple Alternative Minimum Tax (IMAS) will be firm after six months from the time of filing, provided it is presented in a timely and appropriate manner, the payment be made within the deadlines that the National Government establishes for this purpose and that the Administration does not have summary evidence on the occurrence of fraud through the use of documents or false information in the concepts of income, contributions to social security, catastrophic payments and losses Calamities, or others. Taxpayers who choose to voluntarily apply the IMAS, will not be required to file the Income Tax return established in the ordinary regime.

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ARTICLE 12. Add article 378-1 to the Tax Statute:

Article 378-1. Any legal person or entity employing or contracting personal services shall issue a certificate of initiation or termination of each of the employment or legal and regulatory relations and/or the provision of services to be initiated. or end in the respective taxable period.

The certificate issued at the date of initiation or termination of the above paragraph must be given to the employee or service provider, and a copy of the certificate must be sent to the National Customs and Tax Directorate.

The National Government shall establish the content of the certificate and determine the means, places and dates on which the certificate is to be sent.

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ARTICLE 13. amend paragraph 1 of Article 383 of the Tax Statute, which will be as follows:

Article 383. Rate. The withholding tax applicable to taxable payments made by natural or legal persons, companies in fact, organised communities and the inheritance of illiquid, originating in the employment, legal and regulatory relationship; made to natural persons belonging to the category of employees in accordance with the provisions of Article 329 of this Statute; or payments received for the purpose of pension retirement, invalidity, old age, survivors and occupational risks in accordance with As set out in Article 206 of this Statute, it will be the result of applying to such payments the following table of retention at source:

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ARTICLE 14. Add article 384 to the Tax Statute:

Article 384. Minimum source retention rate for employees. Notwithstanding the calculation of the withholding tax in accordance with the provisions of Article 383 of this Statute, monthly or monthly payments (PM) made by persons natural or legal, the societies in fact, the organized communities and the successions, to the natural persons belonging to the category of employees, it will be at least the one that results from applying the following table to the base of retention at the given source by subtracting contributions to the general social security system from Employee's charge for the total monthly payment or allowance in account:

Employee Employee
or monthly payment (PM) from (on UVT) Retention (on UVT) Monthly or Mensualized Payment (PM) from (on UVT) Retention (on UVT) Monthly or Mensualized Payment (PM) from (on UVT) Retention

(on UVT)
than 128.96 0.00 278.29 7.96 678.75 66.02
128.96 0.09 285.07 8.50 695.72 69.43
132.36 0.09 291.86 9.05 712.69 72.90
135.75 0.09 298.65 9.62 729.65 76.43
139.14 0.09 305.44 10.21 746.62 80.03
142.54 0.10 312.22 10.81 763.59 83.68
145.93 0.20 319.01 11.43 780.56 87.39
149.32 0.20 325.80 12.07 797.53 91.15
152.72 0.21 332.59 12.71 814,50 94.96
156.11 0.40 339.37 14.06 831.47 98.81
159.51 0.41 356.34 15.83 848.44 102.72
162.90 0.41 373.31 17.69 865.40 106.67
166.29 0.70 390.28 19.65 882.37 110,65
169.69 0.73 407.25 21.69 899.34 1114.68
176.47 1.15 424,22 23.84 916.31 118.74
183.26 1.19 441,19 26.07 933.28 122,84
190.05 1.65 458.16 28.39 950.25 126.96
196,84 2.14 475.12 30.80 967.22 131.11
203.62 2.21 492.09 33.29 984.19 135.29
210.41 2.96 509.06 35.87 1,001,15 139,49
217.20 3.75 526.03 38.54 1.018.12 143.71
223.99 3.87 543.00 41.29 1.035.09 147.94
230.77 4.63 559.97 44.11 1,052.06 152,19
237.56 5.06 576.94 47.02 1.069.03 156,45
244.35 5.50 593.90 50.00 1.086.00 160,72
251.14 5.96 610.87 53.06 1.102.97 164.99
257.92 6.44 627.84 56.20 1.119.93 169.26
264.71 6.93 644.81 59.40 more than 1.136.92 27% *PM-135.17
271.50 7.44 661.78 62.68

PARAGRAFO 1o. For the purposes of this article the term "mensualized payments" refers to the operation of taking the total amount of the contract value minus the respective mandatory contributions to health and pensions, and dividing it for the number of months of validity of the same. That monthly value corresponds to the retention base at the source to be located in the table. In the case in which the payments relating to the contract are not effected on a monthly basis, the payer shall carry out the withholding tax in accordance with the calculation referred to in this paragraph, irrespective of the frequency agreed for the contract payments; when you make the payment you must retain the equivalent of the total sum of the monthly retention.

PARAGRAFO 2o. Natural persons belonging to the category of employed workers may request the application of a retention rate at the source higher than that determined in accordance with the present Article, for which it shall indicate in writing to the respective payer. The increase in the withholding rate at the source shall be applicable from the month following the filing of the application.

PARAGRAFO 3o. The retention table at the source included in this article will only be applicable to employees who are tax payers who declare Income Tax and Complementary. The holding subject shall inform the payer of his or her status as a declarant or non-declarant of the Income Tax, a manifestation which shall be understood to be borrowed under oath. Also, the payers shall verify the payments made in the last taxable period to the natural person classified in the category of employee. In the case of workers providing personal services through the exercise of liberal professions or providing technical services which do not require the use of specialised materials or inputs or specialised machinery or equipment which are considered within the category of employee in accordance with the provisions of Article 329, the retention table contained in this Article shall be applicable only when their income meet the ceilings set to be declared as wage earners in the year immediately above, regardless of their reporting quality for the respective payment period.

TRANSIENT PARAGRAPH. The retention at the source of this article shall apply from April 1, 2013, in accordance with the regulations issued by the National Government.

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ARTICLE 15 Amend article 387 of the Tax Statute, which will remain so:

Article 387. Deductions to be subtracted from the retention base. In the case of workers who are entitled to the interest deduction or monetary correction under loans for housing acquisition, the withholding tax shall be reduced proportionately in the form indicated by the regulation.

The worker may decrease from his or her withholding base the provisions of the foregoing paragraph; health payments, provided that the value to be decreased monthly, in the latter case, does not exceed sixteen (16) monthly UVTs; and a monthly deduction of up to 10% of the total gross receipts arising from the employment or legal and regulatory relationship of the respective month by concept of dependents, up to a maximum of thirty-two (32) UVT per month. The deductions set out in this article will be taken into account in the ordinary Income Tax statement. Health payments shall comply with the conditions of control indicated by the National Government:

(a) Payments made by contracts for the provision of services to pre-paid medical firms monitored by the National Health Superintendence, which involve protection of the worker, his spouse, his children and/or dependents.

b) Payments made by health insurance, issued by insurance companies monitored by the Financial Superintendence of Colombia, with the same limitation of the previous literal.

PARAGRAFO 1o. In the case of the Retention Procedure number two, the value that is derived from decreasing monthly, determined in the form indicated in this article, will be taken into account for both calculation of the Fixed percentage of semi-annual retention, such as to determine the base that is being held.

PARAGRAFO 2o. DEFINITION OF DEPENDENTS. For purposes of this article, they will have the quality of dependents:

1. The children of the taxpayer up to 18 years of age.

2. The children of the taxpayer aged between 18 and 23 years, when the natural person contributing father or mother is funding his or her education in formal higher education institutions certified by the ICFES or the official authority concerned; or in the technical non-formal education programmes duly accredited by the competent authority.

3. The children of the taxpayer over the age of 23 who are in a situation of dependency arising from physical or psychological factors that are certified by Legal Medicine.

4. The spouse or permanent partner of the taxpayer who is in a situation of dependence is in the absence of income or income in the year less than two hundred and sixty (260) UVT, certified by a public accountant, or by reliance on physical or psychological factors that are certified by Legal Medicine, and,

5. The parents and siblings of the taxpayer who are in a situation of dependency, due to the absence of income or income in the year less than two hundred and sixty (260) UVT, certified by a public accountant, or by dependence on physical or psychological factors that are certified by Legal Medicine.

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ARTICLE 16. Add article 555-1 of the Tax Statute, with the following paragraph:

PARAGRAFO. Natural persons, for all identification purposes included in this article, will be identified by the NISS Social Security Identification Number, which will be conformed by the number of the citizenship card, or the number of its times, added by an alphanumeric code assigned by the National Customs and Tax Directorate, which is one of the elements of the RUT Tax Single Register.

The Single Tax Registration (RUT) of natural persons will be updated through the Health Social Security System. The National Government will regulate the matter.

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ARTICLE 17. Add article 574 of the Tax Statute with the following number:

4. Annual Statement of Simple Alternative Minimum Tax (IMAS).

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ARTICLE 18. Modify in Article 594-1 of the Tax Statute which will remain so:

Article 594-1. Independent workers not required to declare. Without prejudice to the provisions of Articles 592 and 593, they shall not be required to submit a statement of income and supplementary, natural persons and illiquid successions, who are not responsible for the sales tax, whose gross receipts are duly invoiced and of the same 80% (80%) or more are incurred in fees, commissions and services, on which the source of the withholding tax has been practised; where, the total revenue of the respective taxable year is not greater than one thousand four hundred (1,400) UVT and its gross equity on the last day of the year or taxable period does not exceed (4,500) UVT.

Workers who have earned income as employees and as independent workers will have to add the income corresponding to the two concepts to establish the gross income limit from which they are required to submit statement of income tax.

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ARTICLE 19. Amend the number 5 of article 596 of the Tax Statute, which will be as follows:

5. The signature of those who fulfill the formal duty to declare, or the identification in the case of natural persons, through the means established by the National Government.

CHAPTER II.

INCOME TAX FOR EQUITY (CREATE).

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ARTICLE 20. INCOME TAX FOR EQUITY (BELIEVES). Create, as of 1 January 2013, the Income Tax for Equity (CREE) as the contribution to which the legal entities and persons contribute contributing to the income declare the income tax and supplement, for the benefit of the workers, the generation of employment, and the social investment in the terms provided for in this law.

Also taxable persons of the Income Tax for Equity are foreign corporations and entities that declare income tax on their income from national sources obtained through branches and establishments. permanent. For these purposes, national source income is considered to be those set out in Article 24 of the Tax Statute.

PARAGRAFO 1o. In any case, people not provided for in the preceding paragraph, will continue to pay parafiscal contributions that are treated by items 202 and 204 of Law 100 of 1993, Article 7o of Law 21 of 1982, Articles 2o and 3o of Law 27 of 1974 and Article 1 of Law 89 of 1988 on the terms provided for in this Law and in the other provisions in force governing the matter.

Effective Case-law

PARAGRAFO 2o. Non-profit entities will not be subject to the taxable income tax (CREE), and will continue to make the parafiscal contributions and the contributions they treat. Articles 202 and 204 of Act 100 of 1993, and the relevant of Act 1122 of 2007, Article 7o of Law 21 of 1982, Articles 2 and 3 of Law 27 of 1974 and Article 1 of Law 89 of 1988, and according to the requirements and conditions set out in the applicable rules.

Effective Case-law

PARAGRAFO 3o. The companies declared as free zones as of December 31, 2012, or those that have filed the respective application with the Inter-Sectoral Committee of Free Zones, and the users who have qualified or qualified for future in these, subject to the income tax rate set out in article 240-1 of the Tax Statute, will continue with the payment of the parafiscal contributions and the quotes that are dealt with by items 202 and 204 of Act 100 of 1993 and the relevant of Act 1122 of 2007, Article 7o of Law 21 of 1982, Articles 2o and 3o of Law 27 of 1974 and Article 1o of Law 89 of 1988, and in accordance with the requirements and conditions laid down in the applicable rules, and shall not be responsible for the Income Tax for Equity (CREE).

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ARTICLE 21. FACT GENERATOR OF INCOME TAX FOR EQUITY. The operative event of the Income Tax for Equity (CREE) is to obtain income that is liable to increase the assets of the taxable persons in the year or taxable period, in accordance with the provisions of article 22 of this law.

For the purposes of this article, the taxable period is one year from January 1 to December 31.

PARAGRAFO. In cases of the constitution of a legal person during the financial year, the taxable period starts from the date of registration of the act of incorporation in the corresponding chamber of commerce. In the case of liquidation, the taxable year concludes on the date on which the approval of the respective settlement act is carried out, when they are subject to the supervision of the State, or on the date on which the settlement ended in accordance with the last seat of closure of the accounts; where they are not subject to State surveillance.

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ARTICLE 22. TAX ON INCOME TAX FOR EQUITY (BELIEVES). 11 of Law 1739 of 2014. The new text is as follows: > The taxable income tax base (CREE) referred to in Article 20 of this Act shall be established by subtracting from gross income susceptible to to increase the equity made in the taxable year, the rebates and discounts and thus obtained will be subtracted to those corresponding to the non-constitutive income of income established in the href="pr001.html#36"> 36, 36-1, 36-2, 36-3, 45, 46-1, 47, 48, 49, 51, 53 of the Tax Statute. From the net income thus obtained, the total of the costs liable to decrease the income tax in the Book I of the Tax Statute will be subtracted. Deductions from items 107 to 117, 120 to 124, 126-1, 127-1, 145, 146, 148, 149, 159, 171, 174 and 176 of the Tax Statute, as long as they meet the requirements of items 107 and 108 of the Tax Statute, as well as those corresponding to the depreciation and amortization of investments provided for in Articles 127, 128 to 131-1 and 134 to 144 of the Tax Statute. These deductions will be applied with the limitations and restrictions of items 118, 124-1, 124-2, 151 to 155 and 177 to 177-2 of the Tax Statute. The above will be allowed to subtract the exempt income from which Decision 578 of the Andean Community treats and those established in Articles 4o of Decree number 841 of 1998, 135 of Law 100 of 1993, 16 of Act 546 of 1999 as amended by article 81 of Law 964 of 2005, 56 of Law 546 of 1999. For the purposes of determining the base mentioned in this article, the occasional gains from which items 300 to 305 are treated will be excluded. Tax Statute.

Effective Case-law

For all purposes, the tax base of CREE may not be less than 3% of the taxpayer's liquid assets on the last day of the immediately preceding taxable year in accordance with the provisions of the href="pr008.html#189"> 189 and 193 statement_Tax.

TRANSIENT PARAGRAPH. For the periods corresponding to the five-year taxable year 2013 to 2017, they may be subtracted from the taxable base of the Income Tax for Equity (CREE), the income exempt from the article 207-2, numeral 9 of the Tax Statute

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ARTICLE 22-1. SPECIAL GROSS AND LIQUID INCOME 12 of Law 1739 of 2014. The new text is as follows: > The special gross income provided for in Chapter IV, Title I of the First Book of the Tax Statute, and the liquid income for recovery of deductions, as noted in the articles 195 to 199 of the Tax Statute will be applicable for the purposes of determining Income Tax for Equity (CREE).

Vigency Notes

ARTICLE 22-2. TAX LOSS COMPENSATION 13 of Law 1739 of 2014. The new text is as follows: > Tax losses incurred by taxpayers of Income Tax for Equity (CREE) from the taxable year 2015, may be offset in this tax in accordance with the provisions of the Article 147 of the National Tax Statute.

Vigency Notes

ARTICLE 22-3. MINIMUM BASE EXCESS COMPENSATION 14 of Act 1739 of 2014. The new text is as follows: > The minimum income tax base excess for Equity (CREE) calculated in accordance with article 22 2) of this law on the basis determined under the item 1o of the same article, which shall be generated from the taxable period 2015, may be offset against the income determined in accordance with Article 22 (1) or Article 22 within the following five (5) years, adjusted fiscally.

Vigency Notes

ARTICLE 22-4. REFERRAL TO INCOME TAX RULES 15 of Law 1739 of 2014. The new text is as follows: > For the purposes of Income Tax for Equity (CREE) the provisions of Chapter XI of Title I of Book I, in Article 118-1 of the Staff Regulations, shall apply. National Tax and other provisions of the Income Tax provided that they are compatible with the nature of the tax.

Vigency Notes

ARTICLE 22-5. FOREIGN PAID TAX DISCOUNT 16 of Law 1739 of 2014. The new text is as follows: > National companies and entities that are taxpayers of the Income Tax for Equity (CREE) and their surcharge, where applicable, and who receive foreign source income subject to the tax on the income in the country of origin, have the right to discount the amount of Income Tax for Equity (CREE) and its surcharge, where applicable, the income tax paid in the country of origin, whatever its denomination, settled on those same rents the following value:

image

Where:

-TRYC is the income tax rate applicable to the taxpayer for foreign source income.

-TCREE is the rate of Income Tax for Equity (CREE) applicable to the taxpayer for foreign source income.

-STCREE is the rate of the surcharge on income tax for Equity (CREE) applicable to the taxpayer for foreign source income.

-ImpExt is the income tax paid abroad, whatever your denomination, settled on those same rents.

The value of the discount will in no case exceed the amount of income tax for equity (CREE) and its surcharge, if any, that the taxpayer must pay in Colombia for those same income.

When it comes to dividends or participations from companies domiciled abroad, there will be a tax rebate on the Income Tax for Equity (CREE) and its surcharge, if necessary, for taxes on the income paid abroad, as follows:

a) The value of the discount is equivalent to the result of multiplying the amount of the dividends or units by the income tax rate to which the profits that generated them multiplied by the proportion of the income that treats the literal h) of this paragraph;

(b) When the company that shares the dividends or shares taxed in Colombia has received dividends or shares from other companies, located in the same or other jurisdictions, the value of the discount is equivalent to the the result of multiplying the amount of the dividends or shares received by the national taxpayer, for the rate at which the profits that generated them multiplied by the ratio of the literal h) of this subsection;

(c) To be entitled to the discount referred to in subparagraph (a) of this Article, the national taxpayer must hold a direct holding in the capital of the company from which it receives the dividends or shares (excluding the shares or units without voting rights). For the case of literal (b), the national taxpayer shall have an indirect holding in the capital of the subsidiary or subsidiaries (excluding shares or units without voting rights). The direct and indirect participations referred to in this literal must correspond to investments that constitute fixed assets for the taxpayer in Colombia, in any case having been held for a period of not less than two years;

(d) When dividends or participations received by the national taxpayer have been taxed in the country of origin, the discount shall be increased in the amount to be multiplied by such a charge for the ratio of the literal h) of this paragraph;

e) In no case shall the discount referred to in this paragraph exceed the amount of the Income Tax for Equity (CREE) and its surcharge, if any, generated in Colombia by such dividends;

(f) To be entitled to the discount referred to in (a), (b) and (d), the taxpayer shall prove the payment in each jurisdiction by providing a tax certificate for the payment of the tax issued by the respective tax authority or its defect with suitable test;

g) The rules provided for in the tax rebate related to dividends or shares from outside shall be applicable to dividends or shares that are collected as of 1 January 2015, whichever is the period or financial year to which the utilities generated them correspond;

h) The ratio applicable to the Income Tax discount for Equity (CREE) and its surcharge is as follows:

image

Where:

-TRYC is the income tax rate applicable to the taxpayer for foreign source income.

-TCREE is the rate of Income Tax for Equity (CREE) applicable to the taxpayer for foreign source income.

-STCREE is the rate of the surcharge on income tax for CREE Equity applicable to the taxpayer for foreign source income.

PARAGRAFO 1o. The income tax paid abroad, may be treated as a discount in the taxable year in which the payment has been made or in any of the four (4) following taxable periods. In any case, the excess of the income tax that is treated as a discount in any of the four (4) taxable periods below has as a limit the Income Tax for Equity (CREE) and its surcharge generated in Colombia on the income that gave rise to the discount and will not be able to accumulate with the excess of the discountable taxes incurred in other taxes levied in Colombia in different periods.

PARAGRAFO 2o. The amount of Income Tax for Equity (CREE), and its surcharge, after subtracting the discount for taxes paid abroad that here is treated, may not be less than seventy-five percent 75% of the tax amount and its overtax on the presumptive basis of three percent (3%) of the taxpayer's liquid assets on the last day of the year immediately preceding, as referred to in Article 22 2) of the present law.

Vigency Notes
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ARTICLE 23. INCOME TAX RATE FOR EQUITY. 17 of Law 1739 of 2014. The new text is as follows: > The Income Tax for Equity (CREE) tariff referred to in article 20 of this law, shall be eight percent (8%).

PARAGRAFO. From the taxable period 2016, the rate will be nine percent (9%).

TRANSIENT PARAGRAPH. For the years 2013, 2014 and 2015 the rate of CREE will be nine (9%). This additional point shall be applied in accordance with the distribution to be made in the transitional paragraph of the following Article.

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ARTICLE 24. SPECIFIC DESTINATION. From the moment the National Government implements the system of withholding taxes on the income tax collection for Equity Income Tax (CREE) and, in any case before 1 July 2013, the tax on the Income for Equity (CREE) that is dealt with in article 20 of this law will be used to finance social investment programs aimed primarily at benefiting the population the most needy user, and who are in charge of the National Learning Service (SENA) and the Institute Colombian Family Welfare (ICBF).

As of 1 January 2014, the Income Tax for Equity (CREE) will be used in the form shown here to finance the Social Security System in Health in social investment, guaranteeing the amount equivalent to that provided by the employers for the purpose of parafiscal contributions for the same purposes for each employee at the date of entry into force of this law. The resources that finance the Social Security System in Health will be budgeted in the section of the Ministry of Finance and Public Credit and will be transferred monthly to the Fosyga, thus being understood as executed.

Of the eight percent (8%) of the tax rate referred to in article 21 of this law, 2.2 points will be allocated to the ICBF, 1.4 points to the SENA and 4.4 points to the Social Security System in Health.

136 of Law 1753 of 2015. The new text is as follows: > From the taxable period 2016, of nine percent (9%) of the tax rate referred to in Article 23 (23 of this Law, a point shall be distributed as follows: 0.4 points will be used to finance early childhood care programs, and 0.6 points to fund public higher education institutions, grant credits through the Icetex, and improve the quality of higher education. The resources that this item deals with and that will be used to finance public higher education institutions, grant credits through the Icetex, and improvement of the quality of higher education, will be budgeted in the section of the Ministry of National Education and those destined to finance early childhood care programs, in the section of the Ministry of Finance and Public Credit, which for distribution will follow the guidelines defined by the Commission Intersectoral for Early Childhood.

Vigency Notes
Previous Legislation

PARAGRAFO 1o. The resources raised by interest in the payment of the CREE and the penalties to be used in the terms provided for in this law shall be allocated by the same destination.

PARAGRAFO 2o. Without prejudice to the provisions of this law, both the ICBF and the SENA will retain their administrative and functional autonomy. The provisions of this law keep the tripartite management regime of the SENA referred to in Article 7or Law 119 of 1994 unchanged.

TRANSIENT PARAGRAPH. 72 of Law 1739 of 2014. The new text is as follows: > For the taxable period 2015, the additional point at which the transitional paragraph of Article 23 iswith, will be distributed as follows: 40% (40%) to finance the institutions of public higher education and sixty percent (60%) for the level of the UPC of the subsidized health regime. The resources of this paragraph will be budgeted in the section of the Ministry of Finance and Public Credit and transferred to the implementing entities. The national government shall regulate the criteria for the allocation and distribution of this paragraph.

For the above, the corresponding adjustments will be brought forward, in accordance with the budgetary regulations laid down in the Organic Statute of the Budget and the General Provisions of the General Budget of the Nation.

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ARTICLE 25. EXEMPTION FROM CONTRIBUTIONS. As soon as the National Government implements the system of withholding taxes on the income tax collection for Equity Income Tax (CREE), and in any case before 1 July 2013, they will be exonerated from the payment of parafiscal contributions in favor of the National Learning Service (SENA) and the Colombian Institute of Family Welfare (ICBF), the companies and legal persons and assimilated taxpayers declaring the tax on the income and supplementary, corresponding to the employees who become individually considered, up to ten (10) legal minimum monthly salaries in force.

Likewise, the natural persons employed will be exempt from the obligation to pay the parafiscal contributions to the SENA, the ICBF and the Social Security System in Health by employees who earn less than ten (10) legal minimum wages. Monthly. The foregoing shall not apply to natural persons who employ less than two workers, who shall continue to be required to make the contributions in question.

19 of Law 1739 of 2014. The new text is as follows: > Consortia and temporary unions employers in which the totality of their members are exempt from the payment of parafiscal contributions in favour of the National Learning Service (Sena) and the Institute Colombian Family Welfare (ICBF) in accordance with the above points and are exonerated from the payment of contributions to the Social Security System in health in accordance with the previous paragraph or paragraph 4 of the article 204 of Law 100 of 1993, will be exempt from payment of parafiscal contributions to the Sena and the ICBF and the Social Security System in Health corresponding to the workers who earn, individually considered, up to ten (10) current statutory minimum wages.

Vigency Notes

PARAGRAFO 1o. Employers of workers who earn more than ten (10) current minimum legal wages in force, whether or not they are taxable persons in the Income Tax Tax (CREE), will remain obligated to make the parafiscal contributions and the contributions that are dealt with in Articles 202 and 204 of Law 100 of 1993 and the relevant ones of the Law 1122 of 2007, Article 7o of Law 21 of 1982, Articles 2o and 3o of the Law 27 of 1974 and Article 1 of Law 89 of 1988, and in accordance with the requirements and conditions laid down in the applicable rules.

PARAGRAFO 2o. Non-profit entities will not be subject to the taxable income tax (CREE), and will continue to make the parafiscal contributions and the contributions they treat. Articles 202 and 204 of Act 100 of 1993 and the relevant of Act 1122 of 2007, Article 7o of Law 21 of 1982, Articles 2 and 3 of Law 27 of 1974 and Article 1 of Law 89 of 1988, and according to the requirements and conditions set out in the applicable rules.

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ARTICLE 26. ADMINISTRATION AND COLLECTION. Corresponds to the National Tax and Customs Directorate, the collection and administration of the Income Tax for Equity (CREE) referred to in this chapter, for which it will have the vested powers in the Tax Statute for the investigation, determination, control, discussion, repayment and recovery of the taxes of its jurisdiction, and for the application of the penalties contemplated therein and which are compatible with the nature of the tax.

ARTICLE 26-1. PROHIBITION OF INCOME TAX COMPENSATION FOR EQUITY (BELIEVES) 20 of Law 1739 of 2014. The new text is as follows: > In no case will the Income Tax for Equity (CREE), nor its overtax, be compensated by balances in favor of other taxes, which have been settled in the tax declarations by the taxpayers. Similarly, the balances in favor that are settled in the income tax returns for equity CREE, and its overtax, will not be able to be compensated by other taxes, advances, retentions, interests and penalties.

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ARTICLE 27. STATEMENT AND PAYMENT. The Statement and Payment of Income Tax for Equity (CREE) that is dealt with in Article 20 of this Law shall be made within the time limits and conditions specified by the National Government.

PARAGRAFO. The declarations, for the purposes of this tax, that are presented without total payment within the deadline to be declared, will be understood as not being presented. Statements which have been submitted without payment in total before the expiry date to declare shall produce legal effects, provided that the payment of the tax is effected or effected within the time limit set for that purpose. legal.

The statements made through the electronic computer services of the National Customs and Tax Directorate, which did not appear before the entities authorized to collect, will be presented as An official receipt of payment attributable to the concepts and taxable periods contained in those declarations is entered into the Tax Administration. The National Tax and Customs Directorate, in order to comply with the provisions of this Article, shall verify that the number assigned to the completed declaration virtually corresponds to the number of the form included in the receipt payment officer.

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ARTICLE 28. GUARANTEE OF FINANCING. With resources from the Income Tax for Equity (CREE) that is dealt with in article 20 of this law, a Special Fund will be constituted without legal status. to meet the necessary expenses for the fulfillment of the social investment programs by the Colombian Family Welfare Institute (ICBF), the National Learning Service (SENA), and to partially finance the social investment of the Social Security System in Health in the terms of this law, according to established in Laws 27 of 1974, 7th of 1979, 21 of 1982, 100 of 1993 and 1122 of 2007. These resources constitute specific destination income in the terms of the numeral 2 of article 359 of the Political Constitution.

With these resources, the social investment that was financed by the contributions created by Laws 27 of 1974, 7th of 1979 and 21 of 1982, which were in charge of the employers societies and legal persons and assimilated taxpayers, will be attended. declare income tax and supplement, and partial financing of the Social Security System in Health, within the General Budget of the Nation.

Of the eight percent (8%) of the tax rate referred to in article 20 of this law, 2.2 points will be allocated to the ICBF, 1.4 points to SENA and 4.4 points to the Social Security System in Health.

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In any case, the National Government will ensure that the allocation of resources in the budgets of the SENA and the ICBF in the terms of this law is at least an amount equivalent to the budget of those bodies for the fiscal life of 2013 without include the parafiscal contributions made by public entities, the parafiscal contributions made by the companies and legal persons and assimilated corresponding to the employees who earn more than ten (10) minimum monthly salaries legal, nor the contributions that these entities receive from the General Budget of the Nation in that currency, adjusted annually with the growth caused by the consumer price index plus two percentage points (2%). In the case of the Social Security System in Health, the National Government shall ensure that the allocation of resources to that system is at least the amount equivalent to that provided by the employers as a parafiscal contribution to the system. the same purposes for each employee.

The resources raised by the Income Tax for Equity (CREE) that have not been appropriate and/or executed in the respective fiscal life, may be incorporated and implemented in the following vigencies at the request of the Institute Colombian Family Welfare.

PARAGRAFO 1o. When with the resources collected from the Income Tax for Equity (CREE), it is not available to cover the minimum amount that the previous item, the National Government, deals with the resources of the General Budget of the Nation, will assume the difference in order to make this guarantee effective.

If in a given month the collection by CREE is less than one twelfth of the minimum amount referred to in this paragraph for the SENA and the ICBF, the entity may request the missing resources from the Ministry of Hacienda y Crédito Público, who shall perform the necessary temporary cash operations in accordance with the applicable budgetary rules to provide such liquidity.

The resources thus provided will be paid to the Treasury under the resources raised for CREE in the months after, under the sub-account of the article 29 of this Law, and in Subsidy with the resources of the General Budget of the Nation that the Government provides in compliance with the guarantee of financing that this article deals with.

In the case of the Social Security System in Health, for the budget corresponding to the life of 2014, and henceforth, annually, the Ministry of Finance and Public Credit will have to incorporate into the draft of the General Budget of the Nation the resources to guarantee at least the amount equivalent to that provided by the employers for the purpose of parafiscal contribution for the same purposes, for each employee; in the event in which he collected the retention at the source in a The month of the CREE is less than that amount. The resources thus provided effectively guarantee the financing of this article and will be adjusted against the draft budget of the next fiscal year.

PARAGRAFO 2o. Facultate to the National Government to carry out the additions and substitutions to the General Budget of the Nation that are necessary to adjust the income and budget appropriations to the provisions of the this article, without any modification of the total amount approved by the Congress of the Republic.

PARAGRAFO 3o. The National Government will regulate the operation of the Special Fund in accordance with Article 209 of the Political Constitution.

PARAGRAFO 4o. The specific destination of this article involves the immediate rotation of the resources collected by CREE, located in the National Treasury, in favor of the Colombian Institute Family Welfare (ICBF), National Learning Service (SENA), and Social Security System for Social Investment funding.

PARAGRAFO 5o. The new tax for equity CREE will not be part of the base for the settlement of the General System of Participations that deals with items 356 and 357 of the Political Constitution.

PARAGRAFO 6o. As of 1 January 2017, and only for the purposes described in this paragraph, the equivalent sum of 83.33% of the annual income tax collection for CREE Equity shall be included as basis of the calculation of the growth of current income during the 4 years prior to 2017 and from there on, in such a way that the average percentage variation of the current income of the Nation between 2013 and 2016 includes this 83.33% as a basis for the settlement calculation of the General System of Participations as determined by article 357 of the Political Constitution. This does not imply that the resources of the CREE are part of the current income of the Nation. The collection of the CREE in no case will be transferred to the territorial entities as a resource of the General System of Participations, nor will its specific destination be unknown, which will be fulfilled in the terms of this law.

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ARTICLE 29. Believe in the special fund that you are dealing with article 28 of this law, a sub-account constituted with the resources collected by way of tax on the Income for Equity, CREE, that exceed the estimated estimate in the income budget of each currency.

The resources provided for in this article will be used to finance the steady growth of the budgets of SENA, ICBF and the Social Security System in Health in the following vigencies, according to the regulations that issue the National Government.

The distribution of these resources will be done on the same terms and percentages set by the 20 and 28 items in this law.

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ARTICLE 30. Article 202 of Law 100 of 1993 will remain so:

Article 202. Definition. The contributory scheme is a set of rules governing the linking of individuals and families to the General System of Social Security in Health, when such a link is made through the payment of a contribution, individual and family, or a prior economic contribution directly financed by the affiliate or in concurrence between the affiliate and the employer or the Nation, as the case may be.

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ARTICLE 31. Add a paragraph to Article 204 of the Act 100 of 1993:

PARAGRAFO 4o. As of 1 January 2014, they shall be exempt from the contribution to the Health Contributory Scheme referred to in this Article, the companies and legal persons and equivalent tax payers of the income tax and supplementary income tax, for workers who earn up to ten (10) minimum statutory monthly wages in force.

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ARTICLE 32. Amend article 16 of Law 344 of 1996, which will remain so:

Article 16. Of the total resources corresponding to the payroll contributions of the article 30 of Law 119 of 1994, the National Learning Service (SENA) will allocate 20% of these revenues for the development of competitiveness and productive technological development programmes. The SENA will directly execute these programs through its professional training centers, or it will be able to carry out agreements in those cases where the participation of other entities or centers of technological development is required.

PARAGRAFO 1o. The Director of the Sena will be part of the National Science and Technology Council and the Director of Colciencias will be part of the SENA Board of Directors.

PARAGRAFO 2o. The percentage allocated for the development of competitiveness programs and productive technological development in this article cannot be financed with resources from the tax on the Income for Equity (CREE).

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ARTICLE 33. CONTRACTUAL ARRANGEMENTS FOR THE RESOURCES ALLOCATED TO ICBF. Under the resources of the Income Tax for Equity (CREE) for the ICBF, Trust Funds may be established, trust contracts and fiduciary charges, contracts administration and mandate and other kinds of legal business that are necessary.

For all intents and purposes, the contracts to be concluded for the implementation of the Fund's resources and the investment thereof shall be governed by the rules of private law, without prejudice to the obligation of objective selection of the contractors and of the exercise of the control by the competent authorities of the conduct of the public servants who have intervened in the conclusion and execution of the contracts and the special scheme of the supply contract established for the ICBF in the Law 7ª of 1979, its regulatory decrees and the Decree-law href="dec_2150_1995.html#Inicio"> 2150 from 1995. The ICBF will continue to apply the special scheme of the supply contract. In addition, for the resources implemented by the ICBF, they will be able to subscribe to tripartite and/or multi-party accessions, contracts or agreements with the territorial entities and/or public entities of the national level and non-profit entities.

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ARTICLE 34. Add a paragraph to Article 108 of the Tax Statute:

PARAGRAFO 3o. Companies and legal persons and assimilated income tax and supplemental tax payers shall not be subject to compliance with the requirements of this article by the paid salaries the amount of which does not exceed 10 (10) current minimum statutory statutory wages.

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ARTICLE 35. Add a paragraph to Article 114 of the Tax Statute:

PARAGRAFO. Companies and legal persons and assimilated income tax and supplemental tax payers shall not be subject to compliance with the requirements of this article by the paid salaries the amount of which does not exceed 10 (10) current minimum statutory statutory wages.

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ARTICLE 36. During the course of the year 2013, the Community Mothers will be awarded a grant equivalent to a current monthly minimum wage. Progressively during the years 2013, different modalities of linking will be designed and adopted, in order to guarantee to all the community mothers the minimum legal monthly salary in force, without having to grant them the quality of public works.

The second stage for the recognition of the minimum wage for community mothers will be made from the beginning of 2014. During that year, all Community Mothers will be formally formalized and will earn a minimum wage or their equivalent according to the time of dedication to the Program. Surrogate mothers will receive a bonus equal to the minimum wage of 2014, proportional to the number of active days and level of occupation of the substitute household during the month.

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ARTICLE 37. FACULTY TO ESTABLISH RETENTION AT SOURCE OF INCOME TAX FOR EQUITY (BELIEVES). The National Government will be able to establish withholding taxes in order to facilitate, accelerate and secure the collection of Income Tax. for Equity (CREE), and shall determine the percentages by taking into account the amount of payments or credits and the tax rate, as well as the legislative changes that have an impact on that rate.

CHAPTER III.

SALES TAX (VAT) AND NATIONAL CONSUMPTION TAX.

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ARTICLE 38 Amend article 424 of the Tax Statute, which will remain so:

Article 424. Goods that do not cause the tax. The following goods are excluded and therefore their sale or import does not cause sales tax. For this purpose the existing Andean tariff nomenclature is used:

01.03 Live animals of the porcine species.
01.04 Live animals of the ovine or caprine species.
01.05 Gallos, hens, ducks, geese, turkeys (galliturkeys) and guinea fowl, of the domestic species, alive.
01.06 Other live animals.
03.01 Live pieces, except ornamental fish of positions 03.01.11.00.00 and 03.01.19.00.00
03.03.41.00.00 Albacore or White Tunes
03.03.42.00.00 Yellow-fin Tunes (Rabies)
03.03.45.00.00 Common or Blue, Atlantic and Pacific Tunas
03.05 Dry, salted or in brine fish; smoked fish, whether or not cooked before or during the smoking; flour, powder and pellets of fish, fit for human consumption.
04.04.90.00.00 Products made up of the natural components of milk
04.09 Honey
05.11.10.00.00 Bovine Semen
06.01 Bulbs, onions, tubers, tuberous roots and bulbs, turions and rhizomes, in vegetative rest, in vegetation or in flower; chicory plants and roots, other than the roots of heading 12.12.
06.2.20.00.00 Planting for sowing, including timber forest species.
07.01 Popes (potatoes).
07.02 Tomates.
07.03 Cebollas, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
07.04 Coles, including cabbages, cauliflowers, colinae, colinabos and similar edible products of the genus Brassica, fresh or chilled.
07.05 Lechugas (Lactuca sativa) and chicory, including beetle and endibia (Cichorumspp.), fresh or chilled.
07.06 Carrots, turnips, salad beets, salsifies, apis, radishes and similar edible roots, fresh or chilled.
07.07 Pepinos and pepinillos, fresh or chilled.
07.08 pod-Hörmide, even if they are unvainted, fresh or chilled.
07.09 Other vegetables, fresh or chilled.
07.12 dried vegetables, including those cut into pieces or sliced or crushed or ground, but without any other preparation.
07.13 Unvainted dry-pod-Hormages, even if they are mounted or split.
07.14 yucca roots (cassava), arrurruz or salep, water (patacas), sweet potato (sweet potatoes) and similar roots and tubers rich in starch or inulin, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; of sagu.
08.01.12.00.00 Cocos with internal shell (endocarp)
08.01.19.00.00 Other fresh coconuts
08.03 Bananas, including plantains, fresh or dried.
08.04 Ddates, figs, pineapples, avocados (paltas), guavas, mangoes, mangoes, fresh or dried.
08.05 Agris (citrus)
08.06 Uvas, fresh or dried, including raisins.
08.07 Melons, watermelons and papayas, fresh.
08.08 apples, pears and quince, fresh.
08.09 Damascos (apricots, chamacans), cherries, peach (peaches) (including grinons and nectarines), plums and endrines, fresh.
08.10 Other fruits or other fruits, fresh.
09.01.11 Coffee in unroasted grain, shell and coffee husk.
09.09.21.10.00 coriander seeds for sowing.
10.01.11.00.00 Hard Wheat for Splanting.
10.01.1.000.00 Other wheat seeds for sowing.
10.02.10.00.00 Centene for seeding.
10.03 Cebada.
10.04.10.00.00 Avena for seeding.
10.05.10.00.00 Maiz for seeding.
10.05.90 Maiz for human consumption.
10.06 Rice for human consumption.
10.06.10.10.00 Rice for seeding.
10.06.10.90.00 Paddy Rice (Paddy Rice).
10.07.10.00.00 Grain sorghum for sowing.
11.04.23.00.00 Mailbox for human consumption.
12.01.10.00.00 Soy beans for sowing.
12.02.30.00.00 Manies (peanuts, peanuts) for sowing.
12.03 Copra for seeding.
12.04.00.10.00 Seed seeds for sowing.
12.05 Nabo (nabina) or rapeseed seeds for sowing.
12.06.00.10.00 Sunflower seeds for sowing.
12.07.10.10.00 Seed seeds and palm almonds for sowing.
12.07.21.00.00 Cotton seeds for sowing.
12.07.30.10.00 castor seeds for sowing.
12.07.40.10.00 sesame seeds (ajonjoli) for sowing.
12.07.50.10.00 mustard seeds for sowing.
12.07.60.10.00 Cartsize seeds for sowing.
12.07,70.10.00 Melon seeds for sowing.
12.07.99.10.00 Other seeds and oleaginous fruits for sowing.
12.09 Seeds, fruits and spores, for sowing.
12.12.93.00.00 Sugar Cane.
17.01.13.00.00 Chancaca (panela, scraping) Obtained from the artisanal extraction and evaporation of the sugar cane juices in panelling panelling.
18.01.00.11.00 Cocoa in grain for sowing.
18.01.00.19.00 Cocoa in raw grain.
19.01.10.91.00 Only Beewelcome.
19.01.90.20.00 Food products made from handcrafted milk-based products.
19.05 Bread baked or cooked and produced mainly from grain flour, with or without yeast, salt or sweet, whether or not integral, without the amount of the form given to the bread, or the proportion of the meal of cereals used in their preparation, or the degree of cooking, including maize arepa.
20.07 Food products produced in a guava-based artisanal fashion.
22.01 Water, including natural or artificial mineral water and gas, not containing added sugar or other sweetening matter or flavoured; ice and snow.
25.01 Salt (including table and denatured) and pure sodium chloride, whether or not in aqueous solution or with the addition of anti-caking agents or agents that ensure good fluidity; seawater.
25.03 Sulphur of any kind, except sublimate, precipitate and colloidal.
25.10
25.18.10.00.00 Dolomite without calcining or sintering, called "raw". Inorganic Dolomite lime for agricultural use as fertilizer.
27.01 Hüllas; briquettes, ovoids and similar solid fuels, obtained from hard coal.
27.04.00.10.00 Coal and semi-coke.
27.04.00.20.00 Cokes and semi-coke of lignite or peat.
27.11.11.00.00 Liquefied Natural Gas.
27.11.12.00.00 propane gas for home use only.
27.11.13.00.00 liquefied Butans.
27.11.21.00.00 Natural gas in gaseous state, including biogas.
27.11.29.00.00 Gas propane in gaseous state only for home use and butane gas in gaseous state.
27.16 Electrical Power.
28.44.40,00.00 radioactive material for medical use.
29.36 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), and their derivatives used primarily as vitamins, mixed or not with each other or in solutions of any kind.
29.41 Antibiotics.
30.01 glands and other organs for oopterapic uses, dried, whether or not powdered; extract of glands or other organs or of their secretions, for oopterapic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not expressed or included elsewhere.
30.02
30.03
30.04
30.05 Guatas, gauze, bandages and similar articles (for example, dressings, spreaders, synapses), impregnated or coated with pharmaceutical substances or put up for retail sale for medical, surgical or dental purposes or veterinarians.
30.06 Pharmaceutical and Pharmaceutical Preparations referred to in Note 4 to this chapter.
31.01
31.02 Mineral or nitrogenous Abonos.
31.03 Mineral or phosphate chemicals.
31.04 Mineral or potassium-chemical Abonos.
31.05 Mineral or chemical Abonos, with two or three of the fertilising elements: nitrogen, phosphorus and potassium; other fertilizers; products of this Chapter in tablets or similar forms or in packages of a gross weight of not more than 10
38.08
38.22.00.90.00 Diagnostic Reassets on any supported diagnostic support and reagents, even on support.
40.01 Natural Rubber.
40.11.61.00.00 Tyres with high relief in the form of taco, angle or the like, of the types used in agricultural or forestry vehicles and machines.
40.11.92.00.00 Tyres of the types used in agricultural or forestry vehicles and machines.
40.14.10.00.00 Preserving.
44.03 Raw wood, whether or not uncorked, dealburated, or squared.
48.01.00.00.00 Paper on coils (rolls) or sheets.
48.02.61.90 Other papers in coils (rolls)
53.05.00.990 Pita (Cabuya, Fique).
53.11.00.00.00 Tissue of other vegetable textile fibres.
56,08.11.00.00 Made-up networks for fishing.
59.11.90.90.00 Jute, hemp, and fique Empaques.
63.05.10.10.00 Sacks (bags) and talegas, for jute packaging.
63,05.90.10.00 Sacks (bags) and talegas, for pita packaging (cabuya, fique).
63,05.90.90.00 Sacks (bags) and talegas, for hemp packaging.
69.04.10.00.00 Construction Ladles and blocks of calicanto, of clay, and based on cement, blocks of silvocalcareous clay.
71.18.90.00.00 Legal Course Coins.
73.11.00.10.00 Recinents for compressed or liquefied gas, cast iron, iron or steel, seamless, vehicle gas plan components.
82.08.40,0.00 cutting blades and blades, for agricultural, horticultural or forestry machines.
84.07.21.00.00 Outboard engines, up to 115HP.
84,08.10.00.00 Diesel engines up to 150HP.
84,09.91,60.00 Carburators and their parts (spare parts), components of the vehicle gas plan.
84.09,91.91.00 Equipment for the conversion of the fuel power system for dual-use motor vehicles (gas/gasoline) components of the vehicle gas plan.
84.09,91.99.00 Reps for Vehicle Gas Plan Kits.
84.14.80.22.00 Compressor components of the vehicle gas plan.
84.14.90.10.00 Parts of compressors (spare parts) components of the vehicle gas plan.
84.24.81.31.00 drip or spray irrigation systems.
84.24.81.9.00 Other irrigation systems.
84.24.90.10.00 Aspergers and Goterers, for Irrigation Systems.
84.33.20.00.00 Guadanadors, including cutting bars for mounting on a tractor.
84.33.30.00.00 Other machines and appliances to henify.
84.33.40,00.00 Presses for straw or fodder, including collecting presses.
84.33.51.00.00 Cosector-threshers.
84.33.52.00.00 Other machines and trillar appliances.
84.33.53.00.00 Machines to harvest roots or tubers.
84.33.59 Other machines and apparatus for harvesting; machines and apparatus for trillar.
84.33.60 Machines for the cleaning or sorting of eggs, fruit or other agricultural products.
84.33.90 Parts of machines, apparatus and apparatus for harvesting or trialling, including presses for straw or fodder; lawnmowers and guadanadors; machines for cleaning or sorting eggs, fruit or other agricultural products, except for: those of heading 84.37.
84.36.10.00.00 Machines and apparatus for preparing food or animal feed.
84.36.80 Other machines and apparatus for agricultural use.
84.36.99.00.00 Parts of other machines and apparatus for agricultural use.
84.37.10 Machines for cleaning, sorting or screening of seeds, grains or dried pod vegetables.
87.01.0.00.00 Tractors for Agricultural Use.
87.13 Chairs of wheels and other vehicles for invalid, even with motor or other propulsion mechanism.
87.14.20.00.00 Parts and accessories of wheeled armchairs and other vehicles for invalids of heading 87.13.
87.16.20.00.00 Trailers and semi-trailers, self-loaders or self-loaders, for agricultural use.
90.01.30.00.00 Contact Lents.
90.01,40,00.00 Glass Lents for Glasses.
90.01.50.00.00 Lents of other glasses.
90.18.39.00.00 Peritoneal catheters and catheters and equipment for the infusion of liquids and filters for renal dialysis of this subheading.
90.18.90.90.00 Equipment for the infusion of blood.
90.21
90.25.90.00.00 Parts and accessories dispensers (spare parts), components of the vehicle gas plan.
93.01 Weapons of war, except for revolvers, handguns and white weapons.
96.09.10.00.00 Write and Coloring Laptops.

Additionally the following goods are considered to be excluded:

1. Chemical raw materials for the production of pesticides and insecticides of heading 38.08 and fertilizers of headings 31.01 to 31.05 and for the production of medicinal products in positions 29.36, 29.41, 30.01, 30.03, 30.04 and 30.06.

2. The raw materials for the production of vaccines for which this condition must be credited in the manner as stated in the regulation.

3. Personal desktop or portable computers, the value of which does not exceed 80 and two (82) UVT.

4. Contraceptive devices for female use.

5. Crude oil destined for its refining and natural gasoline.

6. Gasoline and ACPM defined in accordance with paragraph 1 of Article 167 of this Act.

7. National or imported equipment and elements intended for the construction, installation, assembly and operation of control and monitoring systems, necessary for compliance with the existing environmental regulations, regulations and standards, for which such a condition must be credited to the Ministry of Environment and Sustainable Development.

8. Food for human and animal consumption imported from the neighbouring countries to the departments of Vichada, Guajira, Guainia and Vaupes, provided that they are exclusively intended for local consumption in these Departments.

9. Smart mobile devices (such as tablets, tablets) whose value does not exceed forty-three (43) UVTs.

10. Human consumption food donated in favor of the legally constituted Food Banks, in accordance with the regulations issued by the National Government.

11. Vehicles, motor vehicles, intended for public passenger transport, intended for replacement only. The small owners of less than 3 vehicles will have the right to this benefit, and only for the purpose of the replacement of one, and only for one time. This benefit will be valid for 4 years after the National Government through the Ministry of Transport reglamates the issue.

12. The asphalt.

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13. The objects with artistic, cultural and historical interest purchased by the museums that integrate the National Network of Museums and the public entities that own or manage these goods, will be exempt from the collection of VAT.

PARAGRAFO 1o. Also excluded from sales tax are food for human and animal consumption, clothing, toiletries, and medicines for human or veterinary use and building materials. are introduced and marketed to the departments of Amazonas, Guainia and Vaupes, as long as they are exclusively intended for consumption within the same department. The National Government will regulate the matter to ensure that the exclusion of VAT is applied in sales to the final consumer.

PARAGRAFO 2o. Equally excluded from the sales tax (VAT) is the aviation fuel that is supplied for the domestic air passenger and cargo service to the departments of Guainia, Amazonas, Vaupes, San Andrés Islas and Providencia, Arauca and Vichada.

PARAGRAFO 3o. For the year 2013, the nationalisation of yachts and other pleasure or sport ships or ships of heading 89.03, which have been the subject of import, is excluded from the sales tax. temporary in two (2) opportunities as of December 31, 2012, as long as they are the standard bearer of the Capitania Port of San Andrés.

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ARTICLE 39. Add article 426 to the Tax Statute:

Article 426. Service excluded. When in a trade establishment activities are carried out of meals and beverages prepared in restaurants, cafeterias, self-service, ice cream, fruit, pastry, bakeries, for consumption in the place, to carry, or at home, the supply services under contract, and the sale of meals and alcoholic beverages for consumption within bars, taverns and discotheques, it is understood that the sale is made as a service excluded from the sales tax and is subject the national consumption tax referred to in the article 512-1

PARAGRAFO. The enterprise power or institutional power services, provided under contract (Catering), will be taxed at the general sales tax rate.

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ARTICLE 40. Addition to article 428 of the Tax Statute, the literal j), and a transient paragraph:

(j) The import of goods subject to express shipments or deliveries whose value does not exceed USD 200 USD 200 as from 1 January 2014. The government will regulate this matter. This literal shall not be applicable as provided for in paragraph 3 of this article.

TRANSIENT PARAGRAPH. For the purposes of paragraph (g) of this Article, the amendments to the customs procedure shall be read in relation to the figure of 'highly exporting users' and the name 'ordinary import'. replaced, respectively, progressively by the quality of "Authorized Economic Operator" if such quality is acquired, and the expression "import for consumption" is replaced.

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ARTICLE 41. Amend article 428-2 of the Tax Statute, which will remain so:

Article 428-2. Tax effects of merger and division of companies. The provisions of Articles 319, 319-3 and 319-5 of this Statute are equally valid in sales tax material.

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ARTICLE 42. Amend article 437-1 of the Tax Statute, which will remain so:

Article 437-1. Retention at source in sales tax. In order to facilitate, accelerate and secure the collection of sales tax, the withholding tax is established in this tax, which must be practiced at the time the payment is made or credited, whichever is the case. first.

The retention will be equivalent to fifteen percent (15%) of the tax value.

Without prejudice to the provisions of the foregoing paragraph, the National Government may reduce the withholding rate at the source of the sales tax, for those responsible who in the last six (6) consecutive periods have dumped balances in your sales statements.

PARAGRAFO 1o. In the case of the provision of taxed services referred to in article 437-2 of this Statute, the retention shall be equal to one hundred percent. (100%) of the value of the tax.

PARAGRAFO 2o. In the case of the goods referred to in Articles 437-4 and 437-5 of this Statute, the retention equal to one hundred percent (100%) of the value of the tax.

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ARTICLE 43. Add article 437-4 to the Tax Statute:

Article 437-4. VAT retention for sale of scrap and other goods. The VAT on the sale of scrap identified with the Andean tariff nomenclature 72.04, 74.04 and 76.02 shall be generated when the latter is sold to the steelmakers.

The VAT generated in accordance with the previous paragraph will be retained at 100% by the steelmaker.

The tax generated will entitle you to discountable taxes in the terms of Article 485 of this Statute.

PARAGRAFO 1o. For the purposes of this article it is considered to be a steel company whose principal economic activity is registered in the single tax register, RUT, under code 241 of Resolution 139 of 2012 issued by the National Tax and Customs Directorate or the National Customs and Customs Office modifying or replacing it.

PARAGRAFO 2o. The import of scrap, identified with the Andean tariff nomenclature 72.04, 74.04 and 76.02, will be governed by the general rules contained in Book III of this Statute.

PARAGRAFO 3o. The sale of scrap identified with the Andean tariff nomenclature 72.04, 74.04 and 76.02 by one steel maker to another and/or any third party, will be governed by the general rules contained in the Book III of this Statute.

PARAGRAFO 4o. The National Government will be able to extend this mechanism to other reusable goods that are raw materials for the manufacturing industry, prior to the study of the National Tax and Customs Directorate. The National Government shall expressly establish the goods subject to such treatment and the manufacturing industries whose purchase generates the tax and who are required to carry out the retention referred to in the second indent of this Article.

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ARTICLE 44. Add article 437-5 to the Tax Statute:

Article 437-5. VAT retention for tobacco sales. The VAT on the sale of raw or unmanufactured tobacco and tobacco waste identified with the Andean tariff nomenclature 24.01 will be generated when these are sold to the tobacco industry by producers. belonging to the common system.

The VAT generated in accordance with the previous paragraph will be retained at 100% by the tobacco company.

The tax generated will entitle you to discountable taxes in the terms of Article 485 of this Statute.

PARAGRAFO 1o. For the purposes of this article it is considered that tobacco industry is those companies whose main economic activity is registered in the single tax register, RUT, under code 120 of the Resolution 139 of 2012 issued by the Directorate of National Taxation and Customs or the one modifying or replacing it.

PARAGRAFO 2o. The importation of raw or unmanufactured tobacco and tobacco waste, identified with the Andean tariff nomenclature 24.01, shall be governed by the general rules contained in the Book III of this Statute.

PARAGRAFO 3o. The sale of raw or unmanufactured tobacco and tobacco waste identified with the Andean tariff nomenclature 24.01 by a tobacco company to another and/or any third party shall be governed by the general rules contained in Book III of this Statute.

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ARTICLE 45. Add a paragraph to paragraph 459 of the Tax Statute as follows:

The taxable base on which the sales tax on the import of finished products produced abroad or in free zone with exported national components is settled, shall be the one set out in paragraph 1 of this Article added the value of the production costs and without discounting the value of the exported national component. This taxable base shall not apply to companies declared as a free zone before 31 December 2012 or those that are in the process of being processed before the inter-sectoral commission of free zones or before the DIAN, and to the users who have qualified or are qualified for the future in these. The tax base for the declared free zones, and those that are pending before the intersectoral commission of free zones or before the DIAN and the users who have qualified or qualify for the future in these zones, will be established before the entry into force of this law.

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ARTICLE 46. Amend article 462-1 of the Tax Statute, which will remain so:

Article 462-1. Special taxable base. For integral services of toilet and cafeteria, surveillance, authorized by the Superintendence of Private Surveillance, of temporary services provided by companies authorized by the Ministry of Labor and in those provided by the cooperatives and cooperatives of labor associated in terms of labor, monitored by the Superintendence of the Solidarity Economy or those who do their times, to which they have been issued resolution of registration by the Ministry of the Work, the associated work arrangements, compensation and social security, as well as the provided by the trade unions with legal status in force in the development of duly deposited union contracts with the Ministry of Labour, the rate will be 16% in the part corresponding to the AIU (Administration, Unforeseen and Utility), which may not be less than 10% (10%) of the value of the contract.

For the purposes of this article, the taxpayer must have complied with all labor obligations, or compensation if it is a cooperative, worker's co-worker, or trade union in the development of the contract. trade unions and social security agencies.

PARAGRAFO. The taxable base described in this article will apply for retention purposes at the source of income tax, as for territorial taxes.

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ARTICLE 47. Add article 462-2 of the Tax Statute:

Article 462-2. Responsibility for the parking services provided by the horizontal properties. In the case of sales tax caused by the direct provision of parking or parking in common areas by legal persons constituted as a horizontal property or its administrators, they are tax liability the legal person established as a horizontal property or the person directly providing the service.

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