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Through Which A Tax Exemption On Motor Vehicle Tax Is Established And Other Provisions In Physical Disintegration Vehicular

Original Language Title: Por medio de la cual se establece una exoneración tributaria sobre el impuesto de vehículos automotores y se dictan otras disposiciones en materia de desintegración física vehicular

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1630 OF 2013

(May 27)

Official Journal No. 48,803 of 27 May 2013

CONGRESS OF THE REPUBLIC

By means of which a tax exemption on motor vehicle tax is established and other provisions on physical vehicle disintegration are issued.

COLOMBIA CONGRESS

DECRETA:

ARTICLE 1o. Within two years of the issuance of this law, it is exonerated from the payment of the motor vehicle tax in accordance with article 138 of the Law 488 of 1998, to owners or owners of motor vehicles, which, on the occasion of a process of total physical disintegration, require peace and except for the payment of said tax for the fulfilment of requirements to access the cancellation of registration.

The exoneration will be made by the entire obligation to the date of the cancellation of the registration of the respective vehicle.

Once the peace has been received and except for the motor vehicle tax, the owner must within sixty (60) working days, request the cancellation of the registration of the respective car, on pain of losing the benefits set out in this Article.

PARAGRAFO. The content of this article does not apply to the co-active settlement or recovery process that was initiated prior to the entry into force of this law.

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ARTICLE 2o. To access the process of total physical disintegration of a particular service vehicle, it will not be required to have the certificate of technical-mechanical and emissions review (a) a reduction in the number of pollutants, or the compulsory transit accident insurance (SOAT), nor will it be required to reach the disintegrating entity by its own means.

However, those vehicles that are affected by garments, precautionary measures, or which are the subject of provisional deposit in criminal proceedings may not be the subject of physical disintegration and/or cancellation of registration.

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ARTICLE 3o. Without prejudice to other causes established in the current rules, for the purposes of the cancellation of the registration of an automotive vehicle, physical disintegration will also be caused This is the case for a total of the same, in the case of private vehicles for the owner's willingness to submit it to the process.

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ARTICLE 4. The Ministry of Environment and Sustainable Development will regulate within six (6) months of the issuance of this law, environmental conditions and requirements through which Non-integrative entities and/or off-of-use vehicle treatment centers should develop the process of total physical disintegration of vehicles.

PARAGRAFO. Disintegrating companies must issue a certificate of chatarrization or physical disintegration of the vehicle.

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ARTICLE 5o. The Ministry of Transportation will regulate within six (6) months following the issuance of this law an agile and expeditious procedure containing these provisions for the cancellation of the Transit licence for private vehicles.

PARAGRAFO. Only the private vehicles corresponding to the 2000 and earlier models will benefit from the exclusion that is dealt with in Article 1or this law.

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ARTICLE 6o. VIGENCIES AND DEROGATIONS. This law governs from the date of its publication and repeals the provisions that are contrary to it.

The President of the honorable Senate of the Republic,

ROY LEONARDO BARRIERS MONTEALEGRE.

The Secretary General of the honorable Senate of the Republic,

GREGORIO ELJACH PACHECO.

The President of the honorable House of Representatives,

AUGUSTO POSADA SANCHEZ.

The Secretary General of the honorable House of Representatives,

JORGE HUMBERTO MANTILLA SERRANO.

COLOMBIA-NATIONAL GOVERNMENT

Publish and comply.

Dada in Bogotá, D. C., on May 27, 2013.

JUAN MANUEL SANTOS CALDERÓN

The Minister of Finance and Public Credit,

MAURICIO CÁRDENAS SANTAMARIA.

The Minister of Commerce, Industry and Tourism, appointed Minister of Environment and Territorial Development ad hoc, by Decree number 2223 of 29 October 2012,

SERGIO DÍAZ-GRANADOS GUIDA.

The Minister of Transport,

CECILIA ALVEZ-CORREA GLEN.

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