The sale of foreign lotteries within the jurisdiction of the Capital District generates, in favor of the latter and at the expense of lottery companies or authorized dealers, a tax equivalent to ten per cent (10%) of the nominal value of each ticket or fraction.
The winners of lottery jackpots shall pay the Capital District, according to case, a tax equivalent to seventeen percent (17%) of the nominal value of the prize. Such amount will be withheld by the lottery responsible or authorized dealer when paying the prize.

Taxpayer
Lottery companies or authorized dealers who sell lottery within the jurisdiction of the Capital District. Currently there exist 12 lottery companies that sell foreign lotteries in Bogotá.

Taxbase
The nominal value of each ticket or fraction sold within the jurisdiction of the Capital District.

Rate
The rate is 10% of the nominal value of each ticket or fraction sold within the jurisdiction of the Capital District; the winners of lottery jackpots shall pay a tax of 17% on the nominal value of the prize.