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SECRETARÍA DISTRITAL DE HACIENDA

Hacienda

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Stamps


Francisco José de Caldas District University - 50th Anniversary

Under the provisions of Law 648 of the year 2001, the City Council of Bogotá, D.C., issued Agreement No. 53 of the year 2002, ordering the issuance of the Francisco José de Caldas District University - 50th Anniversary Stamp. Accordingly, the organisms and entities from the Central Administration, the public entities of the Capital District and the District University should discount 1% on the gross value of contracts and amendments to the same entered into by such organisms. The discount should be exercised when a payment or cash advance, if such is the case, is done.
Agreement 53 of the year 2002 was regulated through District Decree No. 93 of the year 2003 regarding the collection and remittance of the resources resulting from the Francisco José de Caldas District University - 50th Anniversary Stamp.

According to the provisions of the aforementioned regulations, particularly Article 3° of Agreement 53 of 2002 and Article 1° of District Decree No 93 of the year 2003, the elements of this tax are:

Taxable event
Represented by entering into written contracts and the amendments to the same after February 11th, 2002, the business day following the date in which the performance agreement with the Francisco José de Caldas District University was signed. Central Administration organisms and entities, District Owned Enterprises and the District University must be part of such contracts.

Agents responsible for collecting the tax
The Mayor's Office and Administrative Departments as entities that are part of the Central Administration; the public entities, to wit, those that are legally incorporated, administrative and financially autonomous and holding independent equity and the Francisco José de Caldas District University.

Taxbase
The gross value of the contracts understood as the amount to pay under each payment order or cash advance, excluding the Value Added Tax - VAT.

Rate
1% of the gross value of the contract.


Stamp in Favor of the Culture of Bogotá

Agreement 187 of the year 2005 ordered the issuance of the Stamp in Favor of the Culture of Bogotá. According to the provisions of the aforementioned agreement, the entities that are part of the Annual Budget of the Capital District of the City of Bogotá should perform a 0.5% discount on the cash advancements of the contracts they enter into and the amendments to the same. Such discount should be performed at the time of payment or advanced payment if such is the case.

Accrual
The entities that are part of the Annual Budget of the Capital District of the City of Bogotá will be responsible for collecting the "IN FAVOR OF CULTURE" Stamp; therefore, at the time of paying or of exercising an advanced payment under a contract or an amendment to the same they shall discount 0.5% on each payment, not including the sales tax.

Taxable event
Entering into contracts and the amendments to the same with the entities that are part of the annual budget of the Capital District of the City of Bogotá.

Exemptions
The following documents are exempt from the "IN FAVOR OF CULTURE" tax: the interadministrative agreements and the contracts entered into between the entities that are part of the Annual Budget of the Capital District of the City of Bogotá and public law entities, communitarian action boards, municipal and local sports leagues that hold juridical incorporation acknowledged by the competent entity, District Housing Fund loans, lending contracts and public credit operations, management operations and every operation connected to the same.


Stamp in Favor of the Elderly

Agreement No. 188 of the year 2005, ordered the issuance of the stamp in favor of the furnishing, functioning and development of prevention and promotion programs for welfare centers, institutions and assisted care centers for the elderly. According to the provisions of the aforementioned Agreement, the entities that are part of the Annual Budget of the Capital District of the City of Bogotá should exercise a 0.5% discount on the cash advance payments of contracts they enter into and the amendments to the same. Such discount should be performed at the time of payment or advanced payment if such is the case.

Accrual
The entities that are part of the Annual Budget of the Capital District of the City of Bogotá will be responsible for collecting the "IN FAVOR OF THE ELDERLY" Stamp, therefore, at the time of a payment or of an advanced payment under a contract or an amendment to the same, they shall discount 0.5% over each payment, not including the sales tax.

Taxable event
Entering into contracts and the amendments to the same with the entities that are part of the Annual Budget of the Capital District of the City of Bogotá.

Exemptions
The following documents are exempt from the "IN FAVOR OF THE ELDERLY" tax: the interadministrative agreements and the contracts entered into between the entities that are part of the Annual Budget of the Capital District of the City of Bogotá and public law entities, communitarian action boards, municipal and local sports leagues that hold juridical incorporation acknowledged by the competent entity, District Housing Fund loans, lending contracts and public credit operations, management operations and every operation connected to the same.


Payment
Payment of such withholdings can only be done before the District Direction of the Treasury, located at Carrera 30 # 25-90 First Floor - SuperCade CAD.


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Directorio de Entidades

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Sede Administrativa: Carrera 30 Nº 25-90 - Código Postal 111311
Dirección de Impuestos de Bogotá: Avenida Calle 17 Nº 65B-95 - Código Postal 111611
Teléfono (571) 338 5000 • Línea 195
contactenos@shd.gov.co • Nit. 899.999.061-9
Bogotá, Colombia

 
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