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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ACT OF 2012
1607 (December 26)
Official Gazette No. 48,655 of December 26, 2012

CONGRESS OF THE REPUBLIC By establishing rules are issued in tax matters and other provisions. Summary

Term Notes Effective Jurisprudence



THE CONGRESS OF COLOMBIA DECREES: CHAPTER I.

INDIVIDUALS.
ARTICLE 1o. Amend Article 6 of the Tax Code, which will read:
Article 6o. Voluntary Disclosure of Income Tax. The income tax and complementary, in charge of unobligated to state taxpayers, is the result of adding the withholding by any concept to be applied to payments or credits into account, as appropriate, made the taxpayer during the respective taxable year.
PARÁGRAFO. The residents in the country who have undergone withholding and in accordance with the provisions of this Statute are not obliged to submit declaration of income tax and complementary, may present individuals. This declaration produces legal effects and be governed by the provisions of Book I of this Statute.
Article 2.
. Amend Article 10 of the Tax Code, which shall read as follows: Article 10.
residence for tax purposes. Colombia are considered residents for tax purposes natural persons who meet any of the following conditions:
1. Stay continuously or discontinuously in the country for more than one hundred eighty three (183) calendar days including arrival and departure, during any period of three hundred sixty five (365) consecutive calendar days, with the understanding that when continuous or discontinuous stay in the country rests with more than one year or taxable period shall be deemed that the person is a resident from the second taxable year or period.
2. Found, for their relationship with the foreign service of the Colombian State or people who are in the foreign service of the Colombian State, under the Vienna Conventions on Diplomatic and Consular Relations exempt from taxation in the country in which on mission with respect to all or part of their income and capital gains during the respective taxable year or period.
3. Be national and that during the respective taxable year or period:
a) Your spouse or life partner is not legally separated minors or dependent children, have tax residence in the country; or
b) Fifty percent (50%) or more of their revenues are from national sources; or,
c) Fifty percent (50%) or more of their assets are managed in the country; or,
d) Fifty percent (50%) or more of its assets are understood owned in the country; or.
E) Having been required by the Tax Administration for it not prove their residency status abroad for tax purposes; or
f) Have a qualified tax resident by the national government as a tax haven jurisdiction.
PARÁGRAFO. Domestic natural persons who, in accordance with the provisions of this article prove their status of living abroad for tax purposes should do so before the Tax and Customs through tax residence certificate or document in lieu thereof issued by the country or jurisdiction which have become residents.

ARTICLE 3. Amend Article 126-1 of the Tax Code, which will read:
Article 126-1. Deduction of contributions to pension and disability retirement and unemployment funds. For purposes of income tax and complementary, they are deductible contributions made by the sponsoring employers or entities, pension funds and retirement and disability severance. Employer contributions to such funds will be deductible in the same fiscal year in which they made. Employer contributions to private pension insurance and voluntary pension funds will be deductible up to three thousand eight hundred (3,800) UVT per employee.
The required amount of contributions made by the worker, the employer or independent participant, the pension fund retirement or invalidity will not make part of the basis for applying the withholding from wages and will be considered as a exempt income in the year of its perception.

The voluntary contributions made by the worker, the employer or independent participant contributions to private insurance pension funds voluntary and mandatory pension administered by entities supervised by the Financial Superintendence of Colombia, will not do part of the basis for applying the withholding tax and will be treated as an exempt income, up to an amount added to the value of the contributions to the Savings Account Promotion of Construction (AFC) of the article is about 126- 4 of this Statute and the value of mandatory contributions from the worker, referred to in the preceding paragraph, does not exceed thirty percent (30%) of labor income or tax income for the year, as appropriate, and up to a maximum of three thousand eight hundred (3,800) UVT per year.
Withdrawals volunteers from income excluded from taxation at source, which made the general pension system, private pension insurance and voluntary pension funds managed by entities controlled by contributions Financial Superintendence of Colombia, or payment of income or pensions under such funds implies that the worker loses the benefit and which is made by the respective fund or insurance, retention initially held in the year of collection of income and realization of the contribution to current standards at that time, if the withdrawal of the contribution or performance, or pension payment occurs without complying with the following conditions:
the contributions, income or pensions are paid with under contributions they have remained for a period of ten (10) years, in private pension insurance and voluntary pension funds managed by entities supervised by the Financial Superintendence of Colombia, except in the case of compliance requirements for access to old-age pension or retirement and in the event of death or disability entitling pension, duly certified in accordance with the legal system of social security.
Neither be taxable, withdrawals from voluntary contributions intended for house purchase whether or not funded by entities subject to inspection and surveillance of the Financial Superintendence of Colombia, through mortgage loans or leasing housing. In the event that the acquisition of housing is made without funding, prior to retirement, it should be credited to the bank with a copy of the deed of sale, that resources were allocated to the acquisition.
Retention is due at source on the income from savings or insurance funds referred to in this article, in accordance with the general rules of withholding tax on financial returns, in the event that these are removed without complying with the above conditions. The contributions by way of severance pay, carried out by independent shareholders, will be deductible from income to the sum of two thousand five hundred (2,500) UVT, without exceeding one twelfth of the taxable income of the respective year. PARAGRAPH 1.
. Pensions are paid having complied with the conditions set out in this Article and withdrawals, partial or total, of inputs and outputs, satisfying these requirements, continue without charge and do not include the tax base Alternative Minimum Tax National Alternative (IMAN ). Effective Jurisprudence

PARAGRAPH 2.
. Constitutes net income for the employer, the recovery of the amounts granted in one or more years or taxable periods as a deduction from gross income by voluntary contributions from the funds or insurance referred to in this article as well as the yields they were obtained, when no pension to payment by these funds and resources are returned to the employer.
PARAGRAPH 3.
. Voluntary contributions at December 31, 2012 has made the worker, the employer, or the contributions of independent participant to pension funds retirement and disability, the pension funds referred to in Decree 2513 of 1987, the private pension insurance and private pension funds generally will not make part of the basis for applying the withholding tax and will be considered as a not constitute rental income or occasional earnings, up to an amount added to the value of contributions to Savings Accounts for the Promotion of Construction (AFC) for which Article 126-4 of this Statute and the value of mandatory worker contributions, referred to the second paragraph of this Article does not exceed thirty percent (30%) of labor income or tax income for the year, as appropriate. The withdrawal of the contributions referred to in this paragraph, before the minimum period of five (5) years of permanence, counted from the date of entry into the funds or insurance listed in this paragraph, it means that the worker loses the benefit and is effected by the respective fund or insurance retention initially held in the year in which the income was perceived and input, unless performed in the case of death or disability entitling pension, duly certified in accordance with the regime legal social security; or except where such resources are intended for house purchase whether or not funded by entities subject to inspection and surveillance of the Financial Superintendence of Colombia, through mortgage loans or leasing housing. In the event that the acquisition of housing is made without funding, prior to retirement, it should be credited to the bank with a copy of the deed of sale, that resources were allocated to the acquisition.
Withdrawals and pensions that meet the required minimum commitment period or the other conditions mentioned in the preceding paragraph, remain untaxed status and do not include the tax base alternative National Alternative Minimum Tax (IMAN). Effective Jurisprudence


Retention is due at source on the income from savings or insurance funds referred to in this paragraph, in accordance with the general rules of withholding tax on financial returns, in the event that these are removed without complying with the requirements set forth in this paragraph.

ARTICLE 4. Amend Article 126-4 of the Tax Code, which will read:
Article 126-4. Incentive long-term savings for building construction. The sums that individual taxpayers deposited in savings accounts called "Savings Promotion of Construction (AFC)" from January 1, 2013, will not be part of the base of withholding tax taxpayer natural person and have the character of income exempt from income tax and complementary, to a value which, added to the value of mandatory and voluntary contributions worker covered by Article 126-1 of this Statute, does not exceed thirty percent (30%) of labor income or taxable income of the year, as applicable, and up to a maximum of three thousand eight hundred (3,800) UVT per year.
Savings accounts "AFC" shall operate in banking entities performing mortgage loans. Only can make withdrawals from resources savings accounts "AFC" for house purchase worker, whether or not funded by entities subject to inspection and surveillance of the Financial Superintendence of Colombia, through mortgage loans or leasing housing. In the event that the acquisition of housing is made without funding, prior to retirement, it should be credited to the bank with a copy of the deed of sale, that resources were allocated to the acquisition. The withdrawal of resources for any other purpose, before a minimum holding period of ten (10) years from the date of their appropriation, means that the worker loses the benefit and that are made, by the respective financial institution, deductions initially made in the year in which the income was perceived and the contribution was made without the tax base alternative National alternative minimum Tax (IMAN) increases. Effective Jurisprudence



Retention is due at source on income on savings accounts "AFC" in the event that they are withdrawn without the requirement above residence, according to the general rules on the retention source on financial returns.
Withdrawals, partial or total, of inputs and outputs, which have met the requirements established residence in the second paragraph or intended for the purposes of this Article, remain untaxed and not part of the taxable base National Alternative minimum tax (IMAN).
The funds raised through savings accounts "AFC" may only be used to finance mortgage loans or investment portfolio securitization originated in house purchase.
PARÁGRAFO. The resources of individual taxpayers deposited in savings accounts called "Savings Promotion of Construction (AFC)" until December 31, 2012, there will be part of the basis for applying the withholding tax and will be considered establishing a non-rental income or capital gains tax to a value which, added to the value of mandatory and voluntary contributions worker covered by Article 126-1 of this Statute, does not exceed thirty percent (30%) of labor income or tax income for the year, as appropriate.
The withdrawal of these resources no later than five (5) years from the date of entry, it implies that the worker loses the benefit and that are made, by the respective financial institution, initially withholding made in the year in which the income was perceived and the contribution was made without the tax base alternative minimum Tax National alternative (IMAN), except to increase those resources destined for house purchase, whether or not funded by entities subject to inspection and surveillance of the Financial Superintendence of Colombia, or through mortgage loans or leasing housing. In the event that the acquisition is unfunded, prior to retirement, it must demonstrate to the copy of the deed of sale financial institution. Effective Jurisprudence


Retention is due at source on income on savings accounts "AFC" according to the general rules of withholding tax on financial returns, in the event that they are withdrawn without fulfilling minimum stay five (5) years.
Withdrawals, partial or total, of inputs and outputs that meet the minimum commitment period required or intended for authorized purposes in this paragraph, maintain the condition of untaxed and not part of the alternative tax base the Alternative minimum Tax Nacional (IMAN). Effective Jurisprudence


The 5th ITEM. Amend the 1st paragraph of Article 135 of Law 100 of 1993, which shall read as follows: PARAGRAPH 1.
. Mandatory and voluntary contributions that are made to the general pension system will not make part of the basis for applying the withholding from wages and will be considered as an exempt income. The contributions by the employer are deductible from your income.

ARTICLE 6o. Amend section 10 of article 206 of the Tax Code, which will read:
10. Twenty-five percent (25%) of the total value of labor payments, monthly limited to two hundred forty (240) UVT. The calculation of the income tax exemption will be made once it detracts the total value of labor payments received by the employee, constitute non-rental income, deductions and other exempt income different from that stated in this paragraph.

ARTICLE 7. 206-1 to added to Article Tax Code:
Article 206-1. Determination of income for public servants diplomatic, consular and administrative Ministry of Foreign Affairs. For purposes of determining the income tax and complementary public servants diplomatic, consular and administrative Ministry of Foreign Affairs, the special premium and the premium cost of living that is Decree 3357 of 2009, shall be exempt from tax income.
PARÁGRAFO. Public servants in this article determine their income tax under the ordinary system referred to in Title I of Book I of this Statute, and in no case shall apply the National Alternative Minimum Tax (IMAN). Effective Jurisprudence


Article 8. Amend the 1st paragraph of Article 241 of the Tax Code, which will read:
Article 241.
rate for resident individuals and manners allowances and grants. The income tax of residents in the country, of successions of residents in the country causing natural persons, and property for special purposes by grants or modal allocations shall be determined in accordance with the table containing this Article.

Article 9. Amend Article 247 of the Tax Code, which shall read as follows: Article 247.
income tax rate for individuals without residence. Notwithstanding the provisions of Article 245 of this Statute, the only rate on taxable income of national source of natural persons without residence in the country, it is thirty-three percent (33%).
The same rate applies to successions of causing no residence in the country.
PARÁGRAFO. In the case of foreign teachers without residence in the country, hired for periods not exceeding four (4) months by institutions of higher education, approved by the ICFES, only will cause income tax at the rate of seven percent (7 %). This tax will be withheld at source at the time of payment or credit account.

Adiciónese ARTICLE 10. Title V of Book I of the Tax Code with the next chapter:

Effective Decisions CHAPTER I


Employees Article 329. Classification of natural persons. For purposes of the provisions of Chapters I and II of this Title, individuals are classified into the following tax categories:
a) Employee;
B) Freelancer.
Employee is defined as any natural person resident in the country whose income comes in an amount not less than eighty percent (80%) of the provision of services personally or performing an activity economic risk and expense of the employer or contractor, through work or legal and regulatory or other nature, regardless of the denomination linkage.
Workers who provide personal services through the exercise of the professions providing technical services that do not require the use of specialized materials or machinery or specialized equipment or supplies shall be considered within the category of employees, provided their income correspond to a percentage equal to or greater than (80%) the exercise of such activities.
It is understood as self-employed, any natural person resident in the country whose income comes in a proportion equal to or greater than eighty percent (80%) of carrying out one of the economic activities set out in Chapter II Title V of Book I of the Tax Code.
Revenues from pensions, invalidity, old age, survivors and occupational hazards are not governed by the provisions of Chapters I and II of this Title, but as provided in paragraph 5 of Article 206 of this Statute .
PARÁGRAFO. Resident natural persons who are not classified within any of the categories of referred to in this article; down-regulated in Decree 960 of 1970; which are classified as self-employed but whose activity does not correspond to any of those referred to in Article 340 of the Statute; and that are classified as self-employment and higher incomes perceive twenty seven thousand (27,000) UVT regime remains subject to ordinary income tax and supplementary contained in Title I of Book I of this Statute only. Effective Jurisprudence

Article 330.
determination Systems income tax for individuals and complementary employees. The income tax and complementary to natural persons residing in the country, classified in the category of employees in accordance with Article 329 of this Statute, will be determined by the ordinary system referred to in Title I of Book I of this Statute and in no case be less than that resulting from applying the National Alternative minimum Tax (IMAN) referred to in this Chapter. The calculation of income tax by the ordinary settlement system shall not include income windfall for the purposes described in this chapter.
The whose gross income in the respective tax year employees are less than four thousand seven hundred (4,700) UVT may determine the tax system Simple Alternative Minimum Tax (IMAS) and that case not be required to determine the tax income and complementary by the ordinary system or by the National Alternative minimum Tax (IMAN).
PARAGRAPH 1.
. The factors determining the income tax under the ordinary system do not apply in determining the Minimum Tax National Alternative (IMAN) or the Alternative Minimum Tax Simple (IMAS) unless they are expressly authorized in Chapters I and II of this Title. PARAGRAPH 2.
. The income tax of successions of residents causing in the country at the time of his death, and property for special purposes by grants or modal assignments, be determined by the ordinary system or the presumptive income which relate, respectively, articles 26 and 188 of this Statute. Effective Jurisprudence

FIRST SECTION

National Alternative Minimum Tax (IMAN) for employees
Article 331. National Alternative Minimum Tax (IMAN) for individuals employees. The National Alternative Minimum Tax (IMAN) for natural persons classified in the category of employees, it is a presumptive and mandatory system for determining the tax base and tax rate on income and complementary, which does not allow for calculation purges, deductions or structural aminoraciones, except as provided in Article 332 of this Statute. This system taxes income resulting from decreasing, the total gross income from all sources obtained in the respective taxable period, the concepts authorized by Article 332 of this Statute. Occasional gains in Title III of Book I of this Charter, are not part of the tax base National Alternative Minimum Tax (IMAN).
Within the gross income in this article are understood including income earned by the employee for the realization of economic activities and personal services for their own risk, provided that they comply with the percentage indicated Article 329 of the Statute. Effective Jurisprudence


Article 332. Determination of Taxable Income Alternative. Of the total amount of income earned in the respective taxable period may be deducted only the concepts below, and the result obtained is the Taxable Income Alternative:
a) Dividends and shares in head untaxed partner or shareholder in accordance with the provisions of articles 48 and 49 of this Statute.
B) The value of compensation in cash or in kind received under insurance damage in the share of the damages, in accordance with Article 45 of the Statute.
C) Required to general social security by employee contributions.
D) representation expenses considered exempt from income tax, according to requirements and limits set out in paragraph 7 of Article 206 of this Statute.
E) catastrophic health payments effectively certificates not covered by compulsory health plan POS, any regime or complementary plans and prepaid medicine, where they exceed 30% of the gross income of the taxpayer in the respective taxable year. The annual deduction of payments is limited to the lower of 60% of the gross income of the taxpayer in the respective period or two thousand three hundred (2,300) UVT.
To proceed this deduction, the taxpayer must have the appropriate support documents evidencing the nature of the payments for this concept, its amount, and the fact that these have been made to an entity authorized health sector effectively and monitored by the National Health.
The same treatment will apply for catastrophic health payments abroad, made to a recognized health entity, duly verified sector. The National Government will regulate the matter.
F) The amount of losses incurred in the year arising from disasters or public calamities, declared and under the terms established by the Government.
G) Compulsory contributions to the social security system canceled during the respective taxable period on the salary paid to an employee or domestic worker. The domestic workers the taxpayer hired through temporary employment agencies, shall not entitle the tax benefit referred to in this article.
H) The fiscal cost determined in accordance with the rules contained in Chapter II of Title I of Book I of this Statute, of goods sold, as long as they are not part of the ordinary course of business.

I) Compensation for life insurance, the excess of the basic salary of the officers and NCOs of military forces and national police, death insurance and compensation for death of military forces and national police, compensation for accident or sickness, maternity and funeral expenses.
J) Withdrawals from the unemployment funds incurred by the beneficiaries or participants on the contributions made by employers by way of severance pay in accordance with Article 56-2 of the Tax Code. These withdrawals will not be subject to withholding under any circumstances tax income for beneficiaries or participants. Effective Jurisprudence


Article 333. National Alternative Minimum Tax (IMAN). The National Alternative Minimum Tax (IMAN) for the Taxable Income Alternative (RGA) of residents in the country classified in categories of employees individuals, is given in the table contained in this article. On taxable income determined Alternative accordance with the provisions in this chapter, the following table shall apply:
Alternative Total annual taxable income from (in UVT) IMAN (in UVT) Alternative Total annual taxable income from (in UVT) IMAN (in UVT) Alternative Total annual taxable income from (in UVT) IMAN (in UVT)
less than 1,5480.003.33995,518 145,792.22 1.5881

1.5481,053.421101,988.349833,12 , 083.502108,648.552874,79 1.6291,113.584115,498.756917,21


1.6701,143.665122,548.959960,34 1.7101,163.747129,769.1631.004,16
1.7512,383.828137,189.3671.048,64 1.7922,433.910144,789.5701.093,75


1.8332,493.991152,589.7741.139,48 1.8734,764.072168,719.9781.185,78 1.9144,864.276189,9210.1811.232,62
|| | 1.9554,964.480212,2710.3851.279,99 1.9968,434.683235,7510.5881.327,85


2.0368,714.887260,3410.7921.376,16 2.11813,745.091286,0310.9961.424,90 2.19914
, 265.294312,8111.1991.474,04 2.28119,815.498340,6611.4031.523,54


2.36225,705.701369,5711.6071.573,37 2.44326,575.905399,5211.8101.623,49
2.52535,566.109430 , 4912.0141.673,89 2.60645,056.312462,4612.2171.724,51


2.68846,436.516495,4312.4211.775,33 2.76955,586.720529,3612.6251.826,31
2.85160,706.923564,2312.8281 877.42 2.93266,027.127600,0413.0321.928,63


3.01471,547.330636,7513.2361.979,89 3.09577,247.534674,3513.4392.031,18 3.17783,147.738712,80más of 13.64327
% * RGA - 1,622

3.25889,237.941752,10 PARÁGRAFO. When the Alternative annual taxable income determined in accordance with Chapter I of Title V of Book I of this statute is less than in 1548 (1,548) UVT, IMAN rate will be zero. Effective Jurisprudence

SECTION TWO

Simple Alternative Minimum Tax (IMAS)
Article 334. Simple Alternative Minimum Tax (IMAS) employees. The Alternative Minimum Tax Simple (IMAS) is a system for determining simplified income tax and complementary, applies only to natural persons residing in the country, classified in the category of employee, whose income Taxable Alternative in the respective fiscal year are lower four thousand seven hundred (4,700) UVT, and is calculated on taxable income determined Alternativa in accordance with the system minimum Tax National Alternative (IMAN), the taxable Income Alternative is applied where appropriate in the following table rate:
annual taxable income from alternative (in UVT) IMAS (in UVT) taxable income from annual alternative (in UVT) IMAS (in UVT) taxable income from annual alternative (in UVT) IMAS (in UVT)
1.5481,

082.19920,923.339162,82 1.5881,102.28129,983.421176,16 1.6291,132.36239,033.502189,50 1.6701,162.44348,083.584202,84


1.7101,192.52557,143.665216,18 1.7512,

432.60666,193.747229,52 1.7922,482.68875,243.828242,86 1.8332,542.76984,303.910256,21 1.8734,852.85193,353.991269,55


1.9144,962.932102,404.072282,89 1.9555, 063.014111,464.276316,24 1.9968,603.095122,794.480349,60


2.0368,893.177136,134.683382,95 2.11814,023.258149,47

Effective Decisions

Article 335. Firmness of private liquidation. Private liquidation of taxpayers income tax and complementary voluntarily implement the System Alternative Minimum Tax Simple (IMAS), remain firm after six months from the time of filing, provided it is properly presented as timely payment is made within the time limits for such purpose by the National Government and the Administration does not have any evidence in the occurrence of fraud through the use of documents or false information on the concepts of income, contributions to social security, payments and catastrophic losses calamities, or others. Taxpayers who choose to voluntarily apply the IMAS not be required to submit the declaration of income tax established in the ordinary regime. Effective Jurisprudence

ARTICLE 11.
Adiciónese the Tax Statute Chapter II of Title V of Book I: CHAPTER II


Self Employed Article 336. Systems determining the income tax and complementary to natural persons self-employed. The income tax and complementary resident natural persons in the country who are self-employed and develop the economic activities set out in this Chapter, shall be determined by the ordinary system referred to in Title I of Book I of this Statute. The self-employed to develop the economic activities mentioned in this Chapter may choose to settle their income tax by Minimum Tax Simplified (IMAS) referred to in this Chapter, provided their taxable income Alternative taxable year or period is within the range authorized for this. The calculation of income tax by the ordinary settlement system shall not include income windfall for the purposes described in this chapter. PARAGRAPH 1.
. The factors determining the income tax and supplementary by the ordinary system do not apply in determining the National Alternative Minimum Tax (IMAS), unless they are expressly authorized in this chapter. PARAGRAPH 2.
. The income tax of successions of residents causing in the country at the time of his death and property for special purposes by grants or modal assignments, be determined by the ordinary system or the presumptive income to refer, respectively, articles 26 and 188 of this Statute.
Simplified Alternative Minimum Tax (IMAS) for Self-Employed
Article 337. Simplified Alternative Minimum Tax (IMAS) for self-employed. The Alternative Minimum Tax Simplified (IMAS) for natural persons classified in the categories of self-employed is a simplified system and schedular determination of the tax base and tax rate on income and complementary, which taxes income resulting from decreasing , of all ordinary and extraordinary gross income earned in the respective taxable period, returns, rebates and discounts, and other items authorized in this Chapter. Occasional gains in Title III of Book I of this Charter, are not part of the tax base Simplified Alternative Minimum Tax (IMAS).
Article 338. Information requirements for self-employed. For the determination of the taxable base of the tax, according to the system in the preceding article for natural persons classified in the category of self-employed shall apply the provisions of this Chapter.
For this purpose, the self-employed not required to keep books must manage a system of records in the manner prescribed by the Tax and Customs. The failure or omission of this obligation will result in the application of the penalties provided for in Article 655 of this Statute.
Article 339. Determination of Taxable Income Alternative. For the determination of taxable income Alternativa, in accordance with Article 337 of this Statute, individuals classified in the category of self-employed workers whose gross income in the respective tax year are equal to or higher than in 1400 (1,400) UVT, and less than twenty seven thousand (27,000) UVT, the following rules apply:

Of the total amount of ordinary and extraordinary income earned in the period may be deducted returns, rebates and discounts, and general concepts related below.
A) Dividends and shares not taxed at the head of a partner or shareholder in accordance with the provisions of Articles 48 and 49 of this Statute.
B) The value of compensation in cash or in kind received under insurance damage in the share of the damages, in accordance with Article 45 of the Statute.
C) Required to general social security by employee contributions.
D) The catastrophic health payments effectively certificates not covered by compulsory health plan, POS, any regime or complementary plans and prepaid medicine, where they exceed 30% of the gross income of the taxpayer the respective taxable year or period. The annual deduction of payments is limited to the lower of 60% of gross income of the taxpayer in the respective period or two thousand three hundred UVT.
To proceed this deduction, the taxpayer must have the appropriate support documents evidencing the nature of the payments for this concept, its amount, and the fact that these have been made to an entity authorized health sector effectively and monitored by the National Health.
The same treatment will apply for catastrophic health payments abroad, made to a recognized health entity, duly verified sector. The National Government will regulate the matter.
E) The amount of losses incurred in the year arising from disasters or public calamities, declared and under the terms established by the Government.
F) Compulsory contributions to the social security system canceled during the respective taxable period on the salary paid to an employee or domestic worker. The domestic workers the taxpayer hired through temporary employment agencies, shall not entitle the tax benefit referred to in this article.
G) The fiscal cost determined in accordance with the rules contained in Chapter II of Title I of Book I of this Statute, of goods sold, as long as they are not part of the ordinary course of business.
H) Withdrawals from the unemployment funds incurred by the beneficiaries or participants on the contributions made by employers by way of severance pay, in accordance with Article 56-2 of the Tax Code. These withdrawals will not be subject to withholding under any circumstances tax income for beneficiaries or participants.
The result obtained is the Taxable Income Alternative and shall apply the corresponding to the respective economic activity, as indicated in the table following article rate.
Article 340. Simple Alternative Minimum Tax (IMAS) of self-employed. The alternative minimum tax Simple "IMAS" is a determination system simplified income tax and complementary applies only to natural persons residing in the country, classified in the category of self-employed and develop economic activities identified in this article, whose taxable Income Alternative (RGA) in the respective year or taxable period resulting higher than the minimum range determined for each economic activity, and less than twenty seven thousand (27,000) UVT. A Alternative taxable income is applied where appropriate in the following table according to their economic activity rate: RGA ActividadPara desdeIMAS

Sports and other activities esparcimiento4.057 UVT1,77% * (RGA in UVT - 4,057 )
Agriculture, forestry and pesca7.143 UVT1,23% * (RGA in UVT - 7.143)
Retail mayor4.057 UVT0,82% * (RGA in UVT - 4,057)
Retail menor5.409 UVT0,82% * (RGA in UVT - 5,409)
Trade of motor vehicles, accessories and products conexos4.549 UVT0,95% * (RGA in UVT - 4,549)
Construcción2.090 UVT2,17 % * (RGA in UVT - 2,090)
Electricity, gas and vapor3.934 UVT2,97% * (RGA in UVT - 3,934)
Manufacture of mineral products and otros4.795 UVT2,18% * (RGA in UVT - 4,795)
Manufacture of chemicals químicas4.549 UVT2,77% * (RGA in UVT - 4,549)
Manufacture of wood, cork and papel4.549 UVT2,3% * (RGA in UVT - 4,549)
Manufacturing alimentos4.549 UVT1,13% * (RGA in UVT - 4,549)
Manufacturing textiles, clothing and cuero4.303 UVT2,93% * (RGA in UVT - 4,303)
Minería4.057 UVT4,96% * (RGA in UVT - 4,057)
service transport, storage and comunicaciones4.795 UVT2,79% * (RGA in UVT - 4,795)

Hotels, restaurants and similares3.934 UVT1,55% * (RGA in UVT - 3,934)
Services financieros1.844 UVT6,4% * (RGA in UVT - 1,844)
PARAGRAPH 1.. Taxpayers of Income Tax and Complementary Alternative whose taxable income (RGA) in the respective year or taxable period is equal to or greater than twenty seven thousand (27,000) UVT determine their tax through the regular settlement system only. Economic activities mentioned in this article correspond to the classification registered in the Single Tax Register RUT.
Article 341. Finality IMAS statement. Private settlement of self-employed voluntarily implement the Alternative Minimum Tax Simple (IMAS), remain firm after six months from the time of filing, whenever presented in a timely manner due, payment is perform within the time limits for such purpose by the National Government and the Administration does not have any evidence in the occurrence of fraud through the use of documents or false information on the concepts of income, contributions to social security, catastrophic payments and losses calamities, or others. Taxpayers who choose to voluntarily apply the IMAS not be required to submit the declaration of income tax established in the ordinary regime.
ARTICLE 12.
378-1 to added to Article Tax Code:
Article 378-1. Any legal person or employer or contracting of personal services entity shall issue a certificate of initiation or termination of each employment or legal and regulatory relations, and / or provide services that begin or end in the respective taxable period.
The certificate issued on the date of commencement or termination of that in the preceding paragraph, shall be delivered to the employee or provider of services, and a copy shall be sent to the Directorate of National Taxes and Customs.
The National Government will establish the content of the certificate and determine the means, places and dates that the certificate must be submitted.

ARTICLE 13. Amend the 1st paragraph of Article 383 of the Tax Code, which shall read as follows: Article 383.
Tarifa. The withholding tax applicable to taxable payments made by the natural or legal persons source, societies in fact, organized communities and illiquid successions, arising from the employment relationship, or legal and regulatory; made to natural persons belonging to the category of employees in accordance with the provisions of Article 329 of the Statute; or payments received for pensions for retirement, disability, old age, survivors and occupational hazards in accordance with the provisions of Article 206 of this Statute, it will be the result of applying to such payments the following table retention in source:
ARTICLE 14.
added to Article 384 the Tax Code:
Article 384. Minimum Rate of withholding for employees. However calculating withholding effected in accordance with Article 383 of this Statute, monthly payments or MONTHLY BASIS (PM) made by natural or legal persons, societies in fact, organized communities and succession illiquid, natural persons belonging to the category of employees, shall be at least the result of applying the following table to the retention base on the given source by subtracting the contributions to the general social security system by the employee's total monthly payment or credit note:

EmpleadoEmpleadoEmpleado monthly or monthly installments (PM) from (in UVT) Retention (in UVT) monthly or monthly installments (PM) from (in UVT) Retention (in UVT) monthly payment or monthly basis (PM) from (in UVT) Retention (in UVT) less than 128,960,00278,297,96678,7566,02


128,960,09285,078,50695,7269,43 132.360, 09291,869,05712,6972,90 135,750,09298,659,62729,6576,43


139,140,09305,4410,21746,6280,03 142,540,10312,2210,81763,5983, 68

145,930,20319,0111,43780,5687,39 149,320,20325,8012,07797,5391,15 152,720,21332,5912,71814,5094,96

156,110,40339, 3714,06831,4798,81 159,510,41356,3415,83848,44102,72


162,900,41373,3117,69865,40106,67 166,290,70390,2819,65882,37110,65 | 176,471,15424,2223,84916,31118,74 169,690,73407,2521,69899,34114,68 ||


183,261,19441,1926,07933,28122,84 190,051,65458,1628, 39950,25126,96 196,842,14475,1230,80967,22131,11


203,622,21492,0933,29984,19135,29 210,412,96509,0635,871.001,15139,49
217,203,75526,0338,541.018,12143,71 223,993,87543,0041,291.035,09147,94


230,774,63559,9744,111.052,06152,19 237,565,06576,9447,021.069, 03156.45
244,355,50593,9050,001.086,00160,72


251,145,96610,8753,061.102,97164,99 257,926,44627,8456,201.119,93169,26
264,716,93644,8159 , 40más of PM-1136.9227 135.17% *

PARAGRAPH 1. 271,507,44661,7862,68. For purposes of this article the term "MONTHLY BASIS payments" refers to the operation of taking the total amount of the contract value less the respective mandatory health and pension contributions, and divide by the number of months of validity. That monthly value corresponds to the base of withholding tax that must be placed on the table. In the case in which payments under the contract are not made monthly, the payer must withhold at source in accordance with the calculation referred to in this paragraph, regardless of the periodicity agreed for contract payments; when making payment shall retain the equivalent of the sum total of the mensualizada retention. PARAGRAPH 2.
. Natural persons belonging to the category of employees may request the application of a retention rate exceeding that determined in accordance with this Article source, for which it must be indicated in writing to the respective payer. The increase in the rate of withholding tax will apply from the month following the submission of the application. PARAGRAPH 3.
. Table withholding included in this Article shall apply only to workers employed filers who are taxpayers Income Tax and Complementary. The subject of retention shall inform the respective paying its status reporting or not reporting the income tax, which means manifestation given under oath. Similarly, payers verify payments made in the last taxable period to the natural person classified in the category of employee. In the case of workers who provide personal services through the exercise of the professions providing technical services that do not require the use of materials or specialized inputs or machinery or specialized equipment that are considered within the category of employee in accordance with Article 329, retaining the table contained in this Article shall apply only when their incomes meet the limits established for reporting as paid in the immediately preceding, regardless of quality of reporting to the respective payment year period.
PARÁGRAFO TRANSIENT. The withholding tax dealt with in this Article shall apply from 1 April 2013, in accordance with the regulations issued by the National Government.

Article 15. Amend Article 387 of the Tax Code, which will read:
Article 387. Deductions are subtracted from the retention base. In the case of workers who are entitled to deduct interest or monetary correction under loans for house purchase, the retention base will be reduced proportionally in the manner prescribed by the regulations.
The worker may reduce its retention base the provisions of the preceding paragraph; payments health, whenever the value to decrease monthly, in the latter case, no more than sixteen (16) monthly UVT; and a monthly deduction of up to 10% of total gross income from employment or legal relationship of the respective month for dependents, up to thirty-two (32) monthly UVT. The deductions set out in this article will be considered in the ordinary declaration of income tax. Health payments must comply with control conditions indicated by the National Government:
a) Payments for contracts to provide services to prepaid medicine companies supervised by the National Health, involving worker protection, their spouse, children and / or dependents.
B) Payments made by health insurance issued by insurance companies supervised by the Financial Superintendence of Colombia, with the same limitation of previous literal. PARAGRAPH 1.
. In the case of Procedure Retention number two, whichever is appropriate to decrease monthly, determined in the manner described in this article, it is taken into account when determining both the fixed percentage of semi retention, to determine the base subject to withholding . PARAGRAPH 2.
. DEFINITION OF DEPENDENT. For purposes of this article are as dependents:
1. The children of the taxpayer with up to 18 years old.

2. Taxpayer children aged 18 and 23, when the father or mother natural person taxpayer be funding their formal education in higher education institutions certified by the ICFES or the corresponding official authority; or technical programs of nonformal education accredited by the competent authority.
3. The children of the taxpayer over 23 years in a situation of dependency caused physical or psychological factors that are certified by Legal Medicine.
4. The spouse or life partner of the taxpayer who is in a situation of dependency is due to lack of income or income in the lower year two hundred sixty (260) UVT, certified public accountant, or dependence caused by physical or psychological factors that are certified by Legal Medicine, and
5. Parents and siblings of the taxpayer in a situation of dependency, either by lack of income or income in the lower year two hundred sixty (260) UVT, certified public accountant, or caused reliance on physical or psychological factors that are certified Forensic Medicine.

Article 16. Article 555-1 of Adiciónese Tax Code, with the following paragraph:
PARÁGRAFO. Natural persons, for all purposes of identification including those provided in this article, be identified by the Identification Number Social Security NISS, which will consist of the number of the certificate of citizenship, or in its stead, added by an alphanumeric code assigned by the Tax and Customs, which is one of the elements of the Single Tax RUT.
The Single Tax Register (RUT) of natural persons, will be updated through the Social Security System in Health. The National Government will regulate the matter.
ARTICLE 17.
added to Article 574 of the Tax Code with the following paragraph:
4. Annual Statement Simple Alternative Minimum Tax (IMAS).

Article 18. Amend Article 594-1 of the Tax Code which will read:
Article 594-1. independent workers not obliged to testify. Without prejudice to the provisions of Articles 592 and 593, they will not be required to submit declarations of income and other, individual taxpayers and successions illiquid, which are not responsible for the sales tax, whose gross receipts are properly billed and the same eighty percent (80%) or more originating in fees, commissions and services on which the arrest was made withholding tax; provided that the total income of the respective tax year are not higher than in 1400 (1,400) UVT and its gross assets on the last day of the taxable year or period not exceeding (4,500) UVT.
Workers who have received income as employees and as self-employed must add revenue for the two concepts to establish the gross income limit beyond which are required to file income tax.

ARTICLE 19. Amend paragraph 5 of Article 596 of the Tax Code, which will read:
5. The firm who meets the formal duty to testify, or identification in the case of natural persons, through the means established by the Government.
CHAPTER II.
INCOME TAX FOR EQUITY (CREE).

ARTICLE 20. INCOME TAX FOR EQUITY (CREE). Believe, from January 1, 2013, the Income Tax for Equity (CREE) as the contribution to the contributing companies and legal persons and assimilated taxpayers reporting tax income and complementary, to the benefit of workers, employment generation and social investment in the terms provided in this law.
They are also liable to income tax for taxpayers Equity companies and foreign entities reporting of income tax for their domestic-source income obtained by branches and permanent establishments. For these purposes, they are considered domestic source income established in Article 24 of the Tax Code. PARAGRAPH 1.
. In any case, people are not provided for in the preceding paragraph shall continue to pay the payroll taxes that treat Articles 202 and 204 of Law 100 of 1993, article 7 of Law 21 of 1982, articles 2 and 3rd of the law 27 of 1974 and article 1 of law 89 of 1988 under the terms provided in this Act and other provisions in force governing the matter.
Effective Jurisprudence

PARAGRAPH 2.
. Entities, non-profit will not be liable to income tax for Equity (CREE), and will have to make fiscal contributions and contributions dealing Articles 202 and 204 of Law 100 of 1993, and relevant of Act 1122 of 2007, article on the 7th of Law 21 of 1982, articles 2 and 3rd of Law 27 of 1974 and article 1 of Law 89 of 1988, and in accordance with the requirements and conditions established in the applicable rules. Effective Jurisprudence

PARAGRAPH 3.
. The companies declared free zones as of December 31, 2012, or those who have filed the respective application to the Intersectoral Committee of Free Zones, and users who have qualified or qualified future in these, subject to the tax rate income under Article 240-1 of the Tax Code, will continue with the payment of payroll taxes and contributions dealing articles 202 and 204 of Law 100 of 1993 and the relevant Act 1122 of 2007, Article on the 7th of Law 21 of 1982, articles 2 and 3rd of Law 27 of 1974 and article 1 of Law 89 of 1988, and in accordance with the requirements and conditions set forth in the applicable rules, and will not be responsible for Income tax on Equity (CREE). Effective Jurisprudence



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ARTICLE 21. TAX TAXABLE EVENT FOR EQUITY INCOME. The operative event Income Tax on Equity (CREE) it is monetizing that are likely to increase the assets of taxpayers in the taxable year in accordance with the provisions of Article 22 of this law.
For purposes of this article, the taxable period is one year from January 1 to December 31.
PARÁGRAFO. In cases of creation of a legal entity during the year, the taxable period starts from the date of registration of the act of incorporation in the corresponding chamber of commerce. In cases of liquidation, the fiscal year ends on the date the approval of the respective deed of settlement is made, when they are under the surveillance of the state, or the date on ending the liquidation pursuant to the last seat closing of accounts; when they are not under state surveillance. Effective Jurisprudence


ARTICLE 22. TAX BASE TAXABLE INCOME FOR EQUITY (CREE). The tax base of income tax for Equity (CREE) to Article 20 of this Law shall be established by subtracting susceptible gross income to increase equity made in the fiscal year, the sales returns and discounts, what thus obtained is reduced by the corresponding non-constituent rental income set out in articles 36, 36-1, 36-2, 36-3, 45, 46-1, 47, 48, 49, 51, 53 Tax statute. Thus obtained net income, total costs likely to reduce the income tax that is Book I of the Tax Code is deducted. deductions Articles 107 to 117 are also deducted, 120-124, 126-1, 127-1, 145, 146, 148, 149, 159, 171, 174 and 176 of the Tax Code, provided they meet the requirements of articles 107 and 108 of the Tax Code, and corresponding to the depreciation and amortization of investments under articles 127, 128 to 131-1 and 134 to 144 of the Tax Code. These deductions apply with the limitations and restrictions of Articles 118, 124-1, 124-2, 151 to 155 and 177 to 177-2 of the Tax Code. To this will be allowed to subtract the exempted income that is Decision 578 of the Andean Community and those established in articles 4 of Decree No. 841 of 1998, 135 of Law 100 of 1993, 16 of Law 546 of 1999 as amended by Article 81 of Law 964 of 2005, 56 of Law 546 of 1999. for purposes of determining the basis mentioned in this article occasional profits dealt with in articles 300 to 305 of the Tax Code is excluded. Effective Jurisprudence


For all purposes, the tax base CREE shall not be less than 3% of the liquid assets of the taxpayer on the last day of the immediately preceding fiscal year in accordance with the provisions in Articles 189 and 193 of the Tax Code.
PARÁGRAFO TRANSIENT. For periods for the five fiscal years 2013-2017, may be deducted from the taxable base for Income Tax Equity (CREE), the exempted income dealt with in Article 207-2, paragraph 9 of the Tax Code | Effective Notes ||
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ARTICLE 22-1. LIQUID CRUDE AND SPECIAL REVENUES. Special gross income under Chapter IV of Title I of Book I of the Tax Code, and liquid for recovery deductions Revenue mentioned in Articles 195 to 199 of the Tax Code shall apply for purposes of determining the tax income for Equity (CREE). Effective Notes


ARTICLE 22-2. TAX LOSS COMPENSATION. Tax losses incurred by taxpayers Tax Income for Equity (CREE) from fiscal year 2015, this tax may be offset in accordance with the provisions of Article 147 of the National Tax Code. Effective Notes


ARTICLE 22-3. BASE EXCESS COMPENSATION MINIMUM. Excess minimum basis of Income Tax on Equity (CREE) calculated in accordance with clause 2 of Article 22 of this law on the basis determined under subsection on the 1st of the same article, which is generated from the taxable period 2015 , may be offset by certain income under subparagraph 1o of Article 22 cited within five (5) years, fiscally readjusted. Effective Notes


ARTICLE 22-4. REFERRAL TO STANDARDS INCOME TAX. For purposes of income tax for Equity (CREE) shall apply the provisions of Chapter XI of Title I of Book I, Article 118-1 of the National Tax Code, and other provisions in the tax always income and they are compatible with the nature of the tax. Effective Notes


ARTICLE 22-5. DISCOUNT TAX PAID ABROAD. Societies and national entities that are taxpayers income tax for Equity (CREE) and surtax, when applicable, and who receive foreign source income subject to income tax in the country of origin, they are entitled to deduct the amount of income tax for Equity (CREE) and surtax, when applicable, the income tax paid in the country of origin, whatever their denomination, calculated on that same income the following value: | || Where
:
- TRyC is the rate of income tax and supplementary applicable to the taxpayer for foreign source income.
- TCREE is the rate of income tax for Equity (CREE) applies to the taxpayer for foreign source income.
- STCREE is the rate of the surtax on income tax for Equity (CREE) applies to the taxpayer for foreign source income.
- ImpExt is the income tax paid abroad, whatever their denomination, calculated on that same income.
The value of the discount in no case exceed the amount of income tax for equity (CREE) and surtax, if any, to be paid by the taxpayer in Colombia for that same income.
In the case of dividends or shares from companies domiciled abroad, will rise to a tax discount on income tax for Equity (CREE) and surtax, if applicable, for taxes income paid abroad, as follows:
a) the value of the discount is equivalent to the result of multiplying the amount of dividends or the rate of income tax to which profits have been subject to the generated multiplied by the proportion that is the literal h) of this subsection;
B) When the company distributing dividends or shares in Colombia taxed in turn received dividends or shares in other companies, located in the same or in other jurisdictions, the value of the discount equals the result of multiplying the amount of dividends or interest received by the national taxpayer, the rate at which have been subject that generated profits multiplied by the proportion that is the literal h) of this subsection;

C) To qualify for the discount to paragraph a) of this article is concerned, the national taxpayer must have a direct stake in the capital of the company which receives the dividends or shares (excluding the shares nonvoting). For the case of item b), the national taxpayer will indirectly hold a stake in the capital of the subsidiary or subsidiaries (excluding shares or non-voting). Direct and indirect holdings referred to in this literal must correspond to investments which constitute fixed assets for the taxpayer in Colombia, in any case have been held for a period not less than two years;
D) When dividends or interest received by the national taxpayer have been taxed in the country of origin the discount will increase by the amount obtained by multiplying such assessment by the proportion of that is the literal h) of this subsection;
E) In any case the discount referred to in this paragraph may exceed the amount of income tax for Equity (CREE) and surtax, if any, generated in Colombia by such dividends;
F) To qualify for the discount referred to in subparagraphs a), b) and d), the taxpayer must prove the payment in each jurisdiction providing tax tax payment certificate issued by the respective tax authority or failing with appropriate evidence;
G) The rules set forth herein for the tax discount related to dividends or from abroad shall apply to dividends or shares which are paid from January 1, 2015, regardless of the period or financial year to match that generated profits;
H) The discount rate applicable to income tax for Equity (CREE) and surtax is:
Where
:
- TRyC is the rate of income tax and supplementary applicable to the taxpayer for foreign source income.
- TCREE is the rate of income tax for Equity (CREE) applies to the taxpayer for foreign source income.
- STCREE is the rate of the surtax on income tax for Equity CREE applicable to the taxpayer for foreign source income. PARAGRAPH 1.
. The income tax paid abroad may be treated as a discount on the taxable year in which payment has been made or in any of the four (4) following taxable periods. In any case, excess discountable tax in question as a discount on any of the four (4) following taxable periods is limited to the income tax for Equity (CREE) and surtax generated in Colombia on income received rise to such discount may not be combined with excess deductible taxes arising from other taxable income in Colombia in different periods. PARAGRAPH 2.
. The amount of income tax for Equity (CREE) and its surtax, after subtracting the discount for taxes paid abroad at issue here, may not be less than seventy-five percent 75% of the and paid tax on the presumptive three percent (3%) of the liquid assets of the taxpayer on the last day of the immediately preceding year, the clause 2 of Article 22 of this law refers surtax. Effective Notes


ARTICLE 23. FEE INCOME TAX FOR EQUALITY. The rate of income tax for Equity (CREE) to Article 20 of this Law shall be eight percent (8%).
PARÁGRAFO. As of the fiscal 2016 period, the rate will be nine percent (9%).
PARÁGRAFO TRANSIENT. For the years 2013, 2014 and 2015 CREE rate will be nine (9%). This additional point will be applied in accordance with the distribution to be made in the transitory paragraph of the following article. Effective Notes



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ARTICLE 24.
specific destination. From the moment the National Government implemented the system of withholding for the collection of income tax for Equity (CREE) and in any case before July 1, 2013, the income tax for Equity (CREE) of which Article 20 of this law shall be allocated to the financing of social investment programs primarily oriented to benefit the neediest user population, and are run by the National Apprenticeship Service (SENA) and the Colombian Institute of Family Welfare (ICBF).

As of January 1, 2014, the Income Tax on Equity (CREE) will go on the way here indicated to the financing of Social Security System in Health in social investment, guaranteeing the equivalent amount that They are contributing employers by way of fiscal contributions for the same purposes for each employee on the date of entry into force of this law. The resources that fund Social Security System in Health budgeted in the section of the Ministry of Finance and Public Credit and will be transferred monthly to Fosyga well understood executed.
Eight percent (8%) of the tax rate to which Article 21 of this Law, 2.2 points will go to the ICBF, SENA 1.4 points and 4.4 points to the Social Security System in Health is concerned.
Beginning in the fiscal period 2016, nine percent (9%) of the tax rate to which the clause 2 of Article 23 of this law is concerned, a point will be distributed as follows: 0.4 points will be used to finance programs attention to early childhood, and 0.6 points to finance public higher education institutions, scholarship through the Icetex credits, and improving the quality of higher education. The resources referred to in this paragraph and which will be used to finance public institutions of higher education, scholarship credits through Icetex, and improving the quality of higher education will be budgeted in the section of the Ministry of National Education and the intended to finance care programs for early childhood, in the section of the Ministry of finance and Public Credit, which will continue to distribute the guidelines defined by the Intersectoral Commission for Early childhood. Effective Notes

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PARAGRAPH 1.
. They will have the same destination resources collected by way of interest on the late payment CREE and sanctions that have place in the terms provided in this law. PARAGRAPH 2.
. Without prejudice to the provisions of this law both ICBF and SENA retain their administrative and functional autonomy. The provisions of this law remains unchanged tripartite regime SENA address referred to in Article 119 of the Law on the 7th 1994.
TRANSITORY PARAGRAPH. For the tax period 2015 the additional point that is the transitory paragraph of Article 23 shall be distributed as follows: forty percent (40%) to finance the public institutions of higher education and sixty percent (60%) for leveling UPC subsidized health regime. The resources referred to in this paragraph shall be budgeted in the section of the Ministry of Finance and Public and transferred to the executing agencies Credit. The Government shall regulate the criteria for the allocation and distribution referred to in this paragraph.
For the above corresponding adjustments in accordance with the budget regulations provided in the Organic Statute of the Budget and the General Provisions of the General Budget of the Nation will be advanced. Effective Notes



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ARTICLE 25. EXEMPTION OF CONTRIBUTIONS. From the moment the National Government implemented the system of withholding for the collection of income tax for Equity (CREE), and in any case before July 1, 2013, will be exempt from payment of fiscal contributions to the National Service of Learning (SENA) and the Colombian Family Welfare Institute (ICBF), companies and legal and assimilated individuals taxpayers reporting tax income and complementary, corresponding to employees earning, considered individually, up to ten (10) monthly legal minimum wages.
Also employing individuals are exempt from the obligation to pay contributions parafiscal the SENA, the ICBF and the Social Security System in Health for employees who earn less than ten (10) legal minimum monthly wages. This does not apply to natural persons employing less than two workers, who will have to make the contributions referred to in this paragraph.

Consortia and joint employers in which all its members are exempt from the fiscal contributions to the National Learning Service (SENA) and the Colombian Family Welfare Institute (ICBF) according to the preceding paragraphs and are exempt from payment of contributions to the Social Security System health in accordance with the preceding paragraph or the 4th paragraph of Article 204 of Law 100 of 1993, shall be exempt from payment of payroll taxes in favor of the Seine and the ICBF and Social Security System in Health corresponding to employees earning individually considered, up to ten (10) monthly legal minimum wages

Term Notes PARAGRAPH 1.
. Employers of employees earning more than ten (10) legal minimum monthly wages, whether or not liable to income tax for Equity (CREE), will have to make fiscal contributions and contributions dealing Articles 202 and 204 of Law 100 of 1993 and the relevant Act 1122 of 2007, article on the 7th of Law 21 of 1982, articles 2 and 3rd of Law 27 of 1974 and article 1 of Law 89 of 1988 and in accordance with the requirements and conditions set forth in the applicable rules. PARAGRAPH 2.
. Entities, non-profit will not be liable to income tax for Equity (CREE), and will have to make fiscal contributions and contributions dealing Articles 202 and 204 of Law 100 of 1993 and the relevant Law 1122 of 2007, article on the 7th of Law 21 of 1982, articles 2 and 3rd of Law 27 of 1974 and article 1 of Law 89 of 1988, and in accordance with the requirements and conditions established in the applicable rules. Effective Jurisprudence


ARTICLE 26. ADMINISTRATION AND REVENUES. The Directorate of National Taxes and Customs, the collection and administration of income tax for Equity (CREE) referred to in this chapter, for which you will enshrined in the Tax Code for the investigation, determination faculties, Control, discussion, return and collection of taxes within its jurisdiction, and the application of sanctions contemplated therein and are consistent with the nature of the tax.
ARTICLE 26-1. PROHIBITION OF COMPENSATION FOR INCOME TAX EQUITY (CREE). In any case the income tax for Equity (CREE), nor its surtax may be offset credit balances in respect of other taxes, which have been settled in the tax returns by taxpayers. Similarly, credit balances to be settled in the statements of income tax for equity CREE, and surtax, debts may not be offset in respect of other taxes, advances, deductions, interest and penalties. Effective Notes

Effective Jurisprudence


ARTICLE 27. DECLARATION AND PAYMENT. The declaration and payment of income tax for Equity (CREE) of which Article 20 of this Law shall be made in the terms and conditions stipulated by the Government.
PARÁGRAFO. They shall be construed as statements presented for purposes of this tax, submitted without full payment within the deadline to declare. Statements that are submitted without full payment before maturity to declare legal effect as long as the tax payment is made or has been made within the deadline set for it in the law.
Diligenciadas statements through electronic information services of the Directorate of National Taxes and Customs, which were not submitted to the entities authorized to collect, shall be submitted as long as you have entered the tax authorities an official receipt attributable to taxable periods and concepts contained in such statements. The Directorate of National Taxes and Customs, to comply with the provisions of this Article, verify that the number allocated to the declaration filled out virtually corresponds to the number of form that was included in the official receipt of payment.


ARTICLE 28. FINANCIAL GUARANTEE. With resources from income tax for Equity (CREE) of which Article 20 of this law, a special fund be established without legal status to meet the expenses necessary for the fulfillment of social investment programs by the Colombian Institute of Family Welfare (ICBF), the National Apprenticeship Service (SENA), and to partially finance social investment social Security System in Health in the terms of this law, in accordance with the provisions of Laws 27 1974, 7th 1979 21 1982 100 1122 1993 and 2007. These resources are earmarked income under the terms of paragraph 2 of Article 359 of the Constitution.
With these resources the social investment that is financed with contributions created by Law 27 of 1974, 1979 and 21 7th 1982, who were in charge of corporate employers and legal persons and assimilated will be attended taxpayers tax filers income and complementary, and partial financing of Social Security System in Health, within the General Budget of the Nation.
Eight percent (8%) of the tax rate to which Article 20 of this Law, 2.2 points will go to the ICBF, SENA 1.4 points and 4.4 points to the Social Security System in Health is concerned.

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In any case, the Government will ensure that the allocation of resources in the budgets of SENA and ICBF under the terms of this law, is at least an amount equal to the budget of such bodies for fiscal year 2013 excluding fiscal contributions made by public entities, the fiscal contributions made by companies and legal persons and similar corresponding to employees who earn more than ten (10) monthly legal minimum wages or the contributions that these entities receive from the General Budget the Nation that effect, adjusted annually with growth caused the consumer price index plus two percentage points (2%). In the case of Social Security System in Health, annually the National Government will ensure that the allocation of resources to that system is at least an amount equivalent to that provided employers by way of fiscal contributions for the same purposes for each employee.
The funds collected from the tax on income for Equity (CREE) that have not been appropriated and / or executed in the respective fiscal year, may be incorporated and run on the following vigencias at the request of the Colombian Welfare Institute Family. PARAGRAPH 1.
. When the funds raised from income tax for Equity (CREE) are not sufficient to cover the minimum amount in the preceding paragraph, the National Government, under the resources of the General Budget of the Nation, will assume the difference in order to give effect to that guarantee.
If in a given month the collection by way of CREE is less than one-twelfth of the minimum amount to which this paragraph refers to the SENA and the ICBF, the entity may request the missing resources to the Ministry of Finance and Credit public, who must make temporary treasury operations necessary in accordance with the budgetary rules to provide such liquidity.
The resources thus provided shall be paid to the Treasury from the resources raised by way of CREE in the following months, under the sub-account referred to in article 29 of this law, and the resources subsidy Budget General's Office that the Government pursuant to contribution funding guarantee referred to in this article.
In the case of Social Security System in Health, for the budget for the term of 2014, and thereafter annually, the Ministry of Finance and Public Credit shall incorporate in the draft General Budget of the Nation resources to guarantee a minimum amount equivalent to that provided employers by way of fiscal contributions for the same purposes, for each employee; in the event that the collection of the withholding tax in a given month CREE is less than that amount. Resources and make effective the guarantee provided funding in this article and adjusted against the draft budget of the next fiscal year.
PARAGRAPH 2.
. Is empowered the national government to make additions and substitutions to the General Budget of the Nation necessary to adjust the income and budget allocations to the provisions of this Article, without thereby the total amount approved by Congress amend . PARAGRAPH 3.
. The National Government will regulate the operation of the Special Fund in accordance with Article 209 of the Constitution.
PARÁGRAFO 4o. The specific destination covered by this article involves the immediate transfer of resources collected on account CREE, who are in the National Treasury for the Colombian Institute of Family Welfare (ICBF), the National Apprenticeship Service (SENA) and the social Security System in Health to finance social investment.
PARÁGRAFO 5O. The new tax for equity CREE not form part of the basis for the liquidation of the General System of Units of dealing with articles 356 and 357 of the Constitution.
PARÁGRAFO 6o. As of January 1, 2017, and only for the purposes described in this paragraph, the amount equivalent to 83.33% of the annual collection of income tax for Equity CREE be included as a basis for calculating the growth of current revenues during prior to 2017 and then four years on, so that the average percentage change of current national income between 2013 and 2016 include this 83.33% as a basis for calculating liquidation of the General System of Units as determined by Article 357 of the Constitution. This does not mean that the resources of CREE are part of current revenues of the Nation. The collection CREE in any case will be transferred to local authorities as a resource of the General System of Units, or be unknown your specific destination, which will be fulfilled in the terms of this law. Effective Jurisprudence



Matches
ARTICLE 29. Believe in the special fund referred to in article 28 of this law, constituted a sub-account with the funds raised by way of income tax for Equity, CREE, exceeding the respective estimate provided for in budget income of each term.
The proceedings provided for in this Article shall finance the stable growth of the budgets of SENA, ICBF and the Social Security System in Health in the following lifetimes, according to the regulations for the purpose by the National Government .
The distribution of these resources will be made on the same terms and rates fixed by Articles 20 and 28 of this law. Effective Jurisprudence


Article 30. Article 202 of Law 100 of 1993 will read:
Article 202. Definition. The tax regime is a set of rules linking individuals and families to the General System of Social Security in Health, when such a connection is made through the payment of dues, individual and family, or a previous economic contribution funded directly by the affiliate or concurrence between this and the employer or the Nation, as appropriate. Effective Jurisprudence

ARTICLE 31.
Adiciónese a paragraph to Article 204 of Law 100 of 1993:
PARÁGRAFO 4o. As of January 1, 2014, will be exempt from the contribution to the Contributory Scheme of Health in this article, partnerships and legal persons and assimilated taxpayers reporting tax income and complementary by its workers who earn up to ten ( 10) minimum monthly wages. Effective Jurisprudence


Article 32. Amend Article 16 of Law 344 of 1996, which will read:
Article 16. Of the total resources corresponding to the contributions of payroll covered by Article 30 of Law 119 of 1994 , the National Apprenticeship Service (SENA) will allocate 20% of such revenues for the development of competitiveness and productive programs of technological development. SENA directly execute these programs through vocational training centers or may make agreements in cases where the participation of other entities or technological development centers required. PARAGRAPH 1.
. The Director of the Seine will be part of the National Council of Science and Technology and Director of Colciencias be part of the Board of SENA.
PARAGRAPH 2.
. The percentage allocated for the development of competitiveness and productive programs of technological development in this article may not be financed with funds from the income tax for Equity (CREE). Effective Jurisprudence


CONTRACTUAL REGIME ARTICLE 33. Resources for the ICBF. Chargeable to the resources of Income Tax on Equity (CREE) for the ICBF may create trust funds, contracts of trust and fiduciary assignments, management contracts and mandate and other kinds of legal transactions necessary.
For all purposes, the contracts concluded for the implementation of the Fund and investment thereof, shall be governed by the rules of private law, without prejudice to the duty of objective selection of contractors and exercise control by the competent authorities of the behavior of public servants who have been involved in the conclusion and implementation of contracts and the special regime of support agreement established for the ICBF in Law 7 of 1979, its implementing regulations and Decree 2150 -law 1995. the ICBF will continue to apply the special scheme contribution agreement. Likewise, for the resources spent by the ICBF may sign accessions Tripartite contracts or agreements and / or multipart with local authorities and / or public entities at the national level and suitable non-profit organizations. Effective Jurisprudence

ARTICLE 34.
Adiciónese a paragraph to Article 108 of the Tax Code:
PARAGRAPH 3.. Companies and legal persons and similar taxpayers reporting tax income and complementary, not be subject to compliance with the requirements referred to in this article for wages paid in an amount not to exceed ten (10) minimum monthly wages.
ARTICLE 35.
Adiciónese a paragraph to Article 114 of the Tax Code:
PARÁGRAFO. Companies and legal persons and similar taxpayers reporting tax income and complementary, not be subject to compliance with the requirements referred to in this article for wages paid in an amount not to exceed ten (10) minimum monthly wages.

ARTICLE 36. During the year 2013, will be awarded to Community Surrogate Mothers and a grant equivalent to a current monthly legal minimum wage. Progressive way for the years 2013, will be designed and adopted different forms of linkage, seeking to ensure that all community mothers the legal monthly minimum wage, without the above implies giving them the quality of public servants.
The second stage for recognition of the minimum wage for community mothers will be effective from 2014. During the year, all will be formalized Community Mothers occupationally and accrue a minimum wage or equivalent according to the time dedication to the program. Surrogates receive a bonus equivalent to the minimum wage in 2014, proportional to the number of active days and occupancy level of foster care during the month. Effective Jurisprudence


ARTICLE 37. AUTHORITY TO ESTABLISH WITHHOLDING TAX ON INCOME FOR EQUITY (CREE). The Government may establish withholding in order to facilitate, accelerate and ensure the collection of income tax for Equity (CREE), and determine the percentages taking into account the amount of payments or credits and rate tax and legislative changes that have an impact on that rate.
CHAPTER III.
SALES TAX (VAT) AND NATIONAL CONSUMPTION TAX.

Article 38. Amend Article 424 of the Tax Code, which will read:
Article 424. Goods that do not cause tax. The following assets are excluded and therefore their sale or importation does not cause the sales tax.
01.03Animales live swine: For this purpose the current Andean tariff nomenclature.
01.04Animales Live sheep or goats.
01.05Gallos, chickens, ducks, geese, turkeys (turkeys) and painted, of domestic species, live.
01.06Los other living animals. 03.01Peces
living except ornamental fish and positions 03.01.11.00.00 03.01.19.00.00 03.03.41.00.00Albacoras

albacore or yellowfin 03.03.42.00.00Atunes (yellowfin tuna)
common bluefin 03.03.45.00.00Atunes, Atlantic and Pacific

03.05Pescado dried, salted or in brine; smoked fish, whether cooked before or during the smoking process; flours, meals and "pellets" of fish, fit for human consumption.
04.04.90.00.00Productos consisting of natural milk constituents naturally 04.09Miel


Bovine 05.11.10.00.00Semen 06.01Bulbos, tubers, tuberous roots, corms, crowns and rhizomes , dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.
06.02.20.00.00Plántulas for planting, including timber forest species.
07.01Papas (potatoes), fresh or chilled.
Fresh or chilled 07.02Tomates.
07.03Cebollas, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
07.04Coles, including cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
07.05Lechugas (Lactuca sativa) and chicory, including escarole and endive (Cichoriumspp.), Fresh or chilled.
07.06Zanahorias, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots fresh or chilled.
07.07Pepinos and gherkins, fresh or chilled.
07.08Hortalizas sheath, unshelled, fresh or chilled.
07.09Las Other vegetables, fresh or chilled.
07.12Hortalizas dried, whole, cut, sliced ​​or crushed or ground, but not further prepared.
07.13Hortalizas of dried leguminous vegetables, although they are skinned or split.
07.14Raíces cassava (manioc), arrowroot, salep, Jerusalem artichokes (patacas), sweet potatoes (yams, sweet potatoes) and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whole or sliced ​​" pellets "; sago pith.
08.01.12.00.00Cocos with the inner shell (endocarp)

08.01.19.00.00Los other fresh coconuts 08.03Bananas, including bananas "plantains", fresh or dried.
08.04Dátiles, figs, pineapple (pineapple), avocado (avocado), guavas, mangoes and mangosteens, fresh or dried.
08.05Agrios (citrus) fresh or dried.
08.06Uvas, fresh or dried, whole raisins.
08.07Melones, watermelons and papayas, fresh.
08.08Manzanas, pears and quinces, fresh.
08.09Damascos (apricots, apricots), cherries, peaches (peaches) (including nectarines), plums and sloes, fresh.
08.10Las other fruit or nuts, fresh.
09.01.11Café beans unroasted coffee husks and skins.
09.09.21.10.00Semillas coriander for planting.
10.01.11.00.00Trigo hard for planting.
10.01.91.00.00Las other wheat seeds for planting.
10.02.10.00.00Centeno for planting.
10.03Cebada.
10.04.10.00.00Avena for planting.
10.05.10.00.00Maíz for planting.
10.05.90Maíz for human consumption.
10.06Arroz for human consumption.
10.06.10.10.00Arroz for planting.
10.06.10.90.00Arroz shell (Rice Paddy).
10.07.10.00.00Sorgo grain for planting.
11.04.23.00.00Maíz trite for human consumption.
12.01.10.00.00Habas for planting soy.
12.02.30.00.00Maníes (peanuts, peanuts) for planting.
12.03Copra for planting.
12.04.00.10.00Semillas linen for planting.
12.05Semillas turnip (rape) or rapeseed sowing.
12.06.00.10.00Semillas sunflower planting.
12.07.10.10.00Semillas of nuts and palm kernels for planting.
12.07.21.00.00Semillas cotton planting.
12.07.30.10.00Semillas castor for planting.
12.07.40.10.00Semillas sesame (sesame) for planting.
12.07.50.10.00Semillas mustard for planting.
12.07.60.10.00Semillas for planting safflower.
12.07.70.10.00Semillas melon for planting.
12.07.99.10.00Las other seeds and oleaginous fruits for sowing.
12.09Semillas, fruit and spores, for sowing.
12.12.93.00.00Caña sugar.
17.01.13.00.00Chancaca (panela, scrape) obtained from extraction and evaporation Artisanal juices panela sugar cane mills.
18.01.00.11.00Cacao beans for planting.
18.01.00.19.00Cacao raw grain.
19.01.10.91.00Únicamente Bienestarina.
19.01.90.20.00Productos handcrafted food made from milk.
19.05Pan baked or cooked and produced based mainly on cereal flours, with or without yeast, salt or sweet, whether complete or not, without the effect amount to the form given to bread or flour ratio of cereals used in their preparation, or the degree of cooking, including corn arepa.
Food 20.07Productos made by craftsmen based guava.

22.01Agua, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow.
25.01Sal (including table salt and denatured salt) and pure sodium chloride, whether in aqueous solution or containing added anticaking or agents to ensure good fluidity dissolution; seawater.
25.03Azufre of any kind, except sublimated, precipitated or colloidal.
25.10Fosfatos natural calcium phosphates and natural aluminum phosphatic chalk.
25.18.10.00.00Dolomita not calcined or sintered, called "raw". Inorganic Dolomite lime for agricultural use as fertilizer.
27.01Hullas; briquettes, ovoids and similar solid fuels manufactured from coal.
27.04.00.10.00Coques and semi coal.
27.04.00.20.00Coques and semi lignite or peat.
Liquefied natural 27.11.11.00.00Gas.
27.11.12.00.00Gas propane for home use only.
Liquefied 27.11.13.00.00Butanos.
Natural 27.11.21.00.00Gas in gaseous state, including biogas.
27.11.29.00.00Gas gaseous propane for home use only and butane gas in gaseous state.
Electric 27.16Energía.
Radioactive 28.44.40.00.00Material for medical use.
29.36Provitaminas and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, mixed or unmixed or any solvent.
29.41Antibióticos.
30.01Glándulas and other organs for organo-therapeutic uses, dried, whether or not powdered; extract glands or other organs or their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included elsewhere.
Human 30.02Sangre; animal blood prepared for therapeutic uses, prophylactic or diagnostic; antisera (serum antibody), other blood fractions and modified immunological products, whether or not obtained by biotechnological processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products.
30.03Medicamentos (excluding goods of heading 3002, 3005 or 3006) consisting of mixed together for therapeutic or prophylactic uses, not in measured doses or put up for retail.
30.04Medicamentos (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic doses or put up for retail uses.
30.05Guatas, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up for retail for medical, surgical, dental or veterinary purposes.
30.06Preparaciones Pharmaceutical goods specified in note 4 of this chapter.
31.01Abonos of animal or vegetable origin, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable origin.
31.02Abonos mineral or chemical nitrogenous.
31.03Abonos phosphate minerals or chemicals.
31.04Abonos or chemical potassic minerals.
31.05Abonos minerals or chemicals, with two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; products of this chapter in tablets or similar forms or in packages of less than or equal a10 kg gross weight.
38.08Insecticidas, rodenticides, fungicides, herbicides, anti-sprouting and growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles, such as bands, wicks and candles and flypapers.
38.22.00.90.00Reactivos diagnostic on a backing and prepared diagnostic reagents, including on support.
Natural 40.01Caucho.
40.11.61.00.00Neumáticos with high reliefs shaped as wedges, angles or similar, of a kind used on agricultural or forestry vehicles and machines.
40.11.92.00.00Neumáticos of a kind used on agricultural or forestry vehicles and machines.
40.14.10.00.00Preservativos.
44.03Madera raw, roughed, or roughly squared.
48.01.00.00.00Papel press in coils (rolls) or sheets.
Press 48.02.61.90Los Other paper in reels (rolls)
53.05.00.90.90Pita (Cabuya, fique).
53.11.00.00.00Tejidos of other vegetable textile fibers.
56.08.11.00.00Redes made up fishing.
59.11.90.90.00Empaques jute, hemp and sisal.
63.05.10.10.00Sacos (bags) and bags, jute packaging.

63.05.90.10.00Sacos (bags) and bags for packaging of pita (cabuya, fique).
63.05.90.90.00Sacos (bags) and bags for packaging of hemp.
69.04.10.00.00Ladrillos construction and masonry blocks, clay, and based on cement blocks silvocalcárea clay.
71.18.90.00.00Monedas legal tender.
73.11.00.10.00Recipientes for compressed or liquefied gas, of iron or steel, seamless, plan components NGV.
82.08.40.00.00Cuchillas and cutting blades, for agricultural, horticultural or forestry machines.
84.07.21.00.00Motores outboard to 115HP.
84.08.10.00.00Motores Diesel to 150HP.
84.09.91.60.00Carburadores and parts (spare parts), components NGV plan.
84.09.91.91.00Equipo for conversion of fuel supply system for motor vehicles dual-use components (gas / petrol) NGV plan.
84.09.91.99.00Repuestos kits NGV plan.
Components 84.14.80.22.00Compresores NGV plan.
84.14.90.10.00Partes compressor (parts) components NGV plan.
84.24.81.31.00Sistemas drip irrigation or sprinkler.
84.24.81.39.00Los other irrigation systems.
84.24.90.10.00Aspersores and drippers for irrigation systems.
84.33.20.00.00Guadañadoras, including cutter bars for mounting on a tractor.
84.33.30.00.00Las other haymaking machinery.
84.33.40.00.00Prensas straw or fodder balers, including pick-up balers.
84.33.51.00.00Cosechadoras-threshers.
84.33.52.00.00Las other threshing machines.
84.33.53.00.00Máquinas to harvest roots or tubers.
84.33.59Las other harvesting machinery; threshing machines.
84.33.60Máquinas cleaning or grading eggs, fruit or other agricultural products.
84.33.90Partes of machines, equipment and artifacts harvesting or threshing machinery, including straw or fodder presses; lawn mowers and mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than those of heading 84.37.
84.36.10.00.00Máquinas and apparatus for preparing food or animal feed.
84.36.80Las other machinery for agricultural use.
84.36.99.00.00Partes of other machinery for agricultural use.
84.37.10Máquinas for cleaning, sorting or grading seed, grain or dried leguminous vegetables.
87.01.90.00.00Tractores for agricultural use.
87.13Sillones wheelchairs and invalid carriages, whether or not motorized or otherwise mechanically propelled.
87.14.20.00.00Partes and accessories for wheelchairs and invalid carriages of heading 87.13.
87.16.20.00.00Remolques and semi-loading or self, for agricultural use.
90.01.30.00.00Lentes contact.
90.01.40.00.00Lentes glass glasses.
90.01.50.00.00Lentes of other materials for glasses.
90.18.39.00.00Catéteres and Peritoneal and equipment for the infusion of fluids and filters for kidney dialysis catheters of this subheading.
90.18.90.90.00Equipos for blood infusion.
90.21Artículos Orthopaedic appliances, including surgical belts and and crutches; splints and other fracture appliances articles; articles and prosthetic appliances; hearing aids and other appliances which are worn or carried, or implanted in the body to compensate for a defect or disability. The braille printers, intelligent reading machines for the blind screen reader for the blind software, estereotipadoras braille, braille, Braille strips, arithmetic and braille drawing boxes, manual or mechanical writing the Braille elements and canes for the blind even if they are equipped with technology contained in this tariff heading.
Suppliers 90.25.90.00.00Partes and accessories (spare parts), components NGV plan.
93.01Armas of war except revolvers, pistols and knives.
96.09.10.00.00Lápices of writing and coloring.
In addition the following goods are considered excluded:
1. Chemical raw materials destined for the production of pesticides and insecticides heading 38.08 and fertilizers of heading 31.01 to 31.05 and destined for the production of medicines of 29.36, 29.41, 30.01, 30.03, 30.04 and 30.06 positions.
2. The raw materials for the production of vaccines which must demonstrate such a condition in the form as specified in the regulations.
3. Desktop personal computers or laptops, whose value does not exceed eighty-two (82) UVT.
4. Female contraceptive devices for use.
5. Crude oil intended for refining and natural gas.

6. Gasoline and ACPM defined according to the 1st paragraph of Article 167 of this law.
7. The teams and national elements or imported which are intended for the construction, installation, assembly and operation of control systems and monitoring required for compliance with the provisions, regulations and applicable environmental standards, for which must demonstrate such status at the Ministry Environment and Sustainable Development.
8. Foods human and animal consumption imported from neighboring countries to the departments of Vichada, Guajira, Guainía and Vaupés, provided they are used exclusively for local consumption in those departments.
9. Smart mobile devices (such as tablets, tablets) whose value does not exceed forty-three (43) UVT.
10. The human food donated for the Food Banks legally constituted in accordance with the regulations issued by the National Government.
11. Vehicles, automotive, for public passenger transport, only for replacement. They will be entitled to this benefit owners of small carriers less than 3 vehicles and only for the purposes of replacement of one, and only once. This benefit will be valid for four years after the National Government through the Ministry of Transportation regulates the subject.
12. Asphalt. Effective Jurisprudence


13. Objects with artistic, cultural and historical interest purchased by museums that integrate the National Network of Museums and public entities that possess or administer such property shall be exempt from VAT collection. PARAGRAPH 1.
. Also excluded from the sales tax on food for human consumption and animal, clothing, hygiene items and medicines for human and veterinary use and construction materials are introduced and marketed to the departments of Amazonas, Guainía and Vaupés, provided if these are intended solely for consumption within the same department. The National Government will regulate the matter to ensure that the exclusion of VAT is applied to sales to final consumers. PARAGRAPH 2.
. Another is excluded from sales tax (VAT) on aviation fuel to be supplied to service domestic air passenger and cargo destined for the departments of Guainía, Amazonas, Vaupés, San Andres Island and Providencia, Arauca and Vichada. PARAGRAPH 3.
. During the year 2013, it is excluded from sales tax nationalization of yachts and other ships or boats for pleasure or sports of heading 89.03 which have undergone temporary importation into two (2) opportunities at an earlier date to 31 December 2012, as long as they are standard bearers through the Captaincy Port of San Andrés.
ARTICLE 39.
hereby added to Article 426 Tax Code:
Article 426. Service excluded. When a business establishment out activities of sale of food and beverages prepared in restaurants, cafes, supermarkets, ice cream shops, fruit shops, pastry shops and bakeries, for consumption on site are carried, take away, or at home, food services under contract and the sale of food and alcoholic beverages for consumption in bars, taverns and nightclubs, it is understood that the sale is excluded service as sales tax and is subject to national consumption tax referred to Article 512- 1 of this Statute.
PARÁGRAFO. Institutional food services or food businesses, provided under contract (Catering), will be taxed at the general rate of sales tax.

Adiciónense ARTICLE 40. Article 428 of the Tax Code, the literal j) and a transitional paragraph:
j) The importation of goods subject of urgent deliveries or shipments whose value does not exceed two hundred dollars USD $ 200 from 1 January 2014. The Government shall regulate this matter. In this subparagraph shall not apply the provisions of paragraph 3 of this article.
PARÁGRAFO TRANSIENT. For purposes of Subparagraph g) of this article, the changes in the customs regime introduced in relation to the figure of "highly exporting users" and the name "ordinary import" shall be construed replaced, respectively, so progressive for the quality of "AEO" if such quality is acquired, and the expression ordinary import "importation for consumption" is replaced.

Article 41. Amend Article 428-2 of the Tax Code, which will read:

Article 428-2. tax effects of the merger and division of companies. The provisions of Articles 319, 319-3 and 319-5 of this Statute, it is equally valid in terms of sales tax.

Article 42. Amend Article 437-1 of the Tax Code, which will read:
Article 437-1. Withholding tax on sales tax. In order to facilitate, accelerate and ensure the collection of sales tax, withholding is set at the source in this tax, which must be carried out at the time payment or credit account is made, whichever comes first .
Retention shall be equal to fifteen percent (15%) of the value of the tax.
Without prejudice to the provisions of the preceding paragraph, the Government may reduce the rate of withholding tax sales, for those responsible in the last six (6) consecutive periods have thrown credit balances in their tax sales. PARAGRAPH 1.
. In the case of the provision of encumbered paragraph 3 of Article 437-2 of this Statute refers to services, retention is equal to one hundred percent (100%) of the value of the tax. PARAGRAPH 2.
. In the case of goods referred to Articles 437-4 and 437-5 of this Statute, retention equal to one hundred percent (100%) of the value of the tax.
ARTICLE 43.
437-4 to added to Article Tax Code:
Article 437-4. Withholding tax for sale of scrap metal and other goods. VAT caused on selling junk identified with 72.04, 74.04 and 76.02 Andean tariff nomenclature will be generated when it is sold to steel.
VAT generated in accordance with the preceding paragraph shall be retained in 100% by the steel.
Generated tax deductible taxes will entitle the terms of Article 485 of this Statute. PARAGRAPH 1.
. For purposes of this article considers steel companies whose main economic activity be recorded in the tax registration, RUT, under the code 241 of Resolution 139 of 2012 issued by the Tax and Customs or the change or replace. PARAGRAPH 2.
. Scrap imports identified with 72.04, 74.04 and 76.02 Andean tariff nomenclature shall be governed by the general rules contained in Book III of the Statute. PARAGRAPH 3.
. The sale of scrap identified with 72.04, 74.04 and 76.02 Andean tariff nomenclature by a steel to another and / or any third party shall be governed by the general rules contained in Book III of the Statute.
PARÁGRAFO 4o. The Government may extend this to other goods that are reusable raw materials for manufacturing, preliminary study of the Tax and Customs. The Government expressly provide goods subject to such processing and manufacturing industries which generate purchase tax and withholding practice to be mentioned in the second paragraph of this article.
ARTICLE 44.
437-5 to added to Article Tax Code:
Article 437-5. Withholding tax for sale of snuff. VAT caused in the sale of snuff in or unmanufactured and waste 24.01 snuff identified with the Andean tariff nomenclature will be generated when they are sold to the tobacco industry by producers within the common system.
VAT generated in accordance with the preceding paragraph shall be retained in 100% by the tobacco company.
Generated tax deductible taxes will entitle the terms of Article 485 of this Statute. PARAGRAPH 1.
. For purposes of this article it is considered that tobacco industry are those companies whose main economic activity be recorded in the tax registration, RUT, under code 120 of Resolution 139 of 2012 issued by the Tax and Customs or that amend or replace it. PARAGRAPH 2.
. The import of snuff in or unmanufactured and waste of snuff, identified with the 24.01 Andean tariff nomenclature shall be governed by the general rules contained in Book III of the Statute. PARAGRAPH 3.
. The sale of snuff in or unmanufactured and waste 24.01 snuff identified with the Andean tariff nomenclature by a tobacco company to another company and / or any third party shall be governed by the general rules contained in Book III of the Statute.
ARTICLE 45.
Adiciónese a clause to paragraph of Article 459 of the Tax Code as follows:

The tax base on which the sales tax on the import of finished goods produced abroad or in a free zone with national components exported is settled, will be established in the 1st paragraph of this article add the value of the production costs without discounting the value of the exported national component. This tax base will not apply to companies declared free zone before December 31, 2012 or those that are pending before the intersectoral commission free zones or DIAN, and users who have qualified or will qualify future in these. The tax base for the free zones declared, and those that are pending before the intersectoral commission free zones or DIAN and users who have qualified or qualified future in these, will be established before the entry into effective date of this law.

Article 46. Amend Article 462-1 of the Tax Code, which will read:
Article 462-1. Special tax base. For full-service amenities and cafeteria, surveillance, authorized by the Superintendency of Private Security, temporary services rendered by persons authorized by the Ministry of Labour companies and those provided by cooperatives and pre-cooperatives associated work regarding labor is concerned, supervised by the Superintendency of Solidarity or Economy his substitute, to which have been issued registration resolution by the Ministry of Labour, schemes associated work, compensation and social security, as well as those provided by unions with legal force in development of union contracts duly deposited with the Ministry of Labour, the rate will be 16% in the share of AIU (Administration, Contingencies and Utility), which may not be less than ten percent ( 10%) of the contract value.
For purposes of the provisions of this Article, the taxpayer shall have complied with all labor obligations, or if it is compensation cooperatives, pre-cooperatives or unions associated development of union contract work and those relating to social security .
PARÁGRAFO. The tax base described in this Article shall apply for purposes of withholding tax on income, as well as for land taxes.

Article 47. Article 462-2 of Adiciónese Tax Code:
Article 462-2. Responsibility parking services provided by condos. In the case of sales tax caused by the direct provision of parking or parking in public areas by legal persons constituted as horizontal property or its management, they are responsible for the tax the corporation incorporated as horizontal property or person directly providing the service.
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