The Unified Fund for the Poor, Chance Games and Public Performances Tax is a District tax in nature, created through District Agreement 399 of 2009, through which the chance games and performances and the fund for the poor taxes were unified in one.

Taxpayer
This tax must be declared and paid by every individual who conducts a public performance within the jurisdiction of the Capital District, in a permanent or occasional fashion, as well as by those who conduct any of the following events: public performances, bets on any kind of allowed games, raffles, contests and the like and sales under the club system.

• Public performance. A public performance is understood as the show or performance publicly held in lounges, theaters, circuses, rings, stadiums or other buildings where people gather to see or hear.
• Contest. A contest is understood as any event in which one or more individuals use their knowledge, intelligence, skills and/or abilities to achieve a required result, with the aim of entertaining, having fun and/or earning money or kind.
• Game. A game is understood as every mechanism or action based upon different calculation and chance combinations, which come to be a recreational exercise where one may win or lose, conducted with the aim of entertaining, having fun and/or earning money or kind.
• Raffle. A raffle is understood as any offer to give away one or several goods or prizes, among those people who purchase or acquire the right to participate in the result of the draw or draws, at random, having one or several opportunities to win.

Rate
The unified rate for this tax is 10% on the amount of the gross income from taxable events, as well as on the prices that are going to be given away by drawing, the sales prices under the club system, promotional raffles and contests.

Fulfillment of the Obligation
The declaration and payment of this tax is done the first twenty (20) calendar days of the month following the taxable period or the occurrence of the taxable event.

There exist two moments to fulfill this obligation as follows:

1. Advanced payment of the tax
   In order to be authorized to conduct taxable events relevant to the Unified Fund for the Poor, Chance Games and Public Performances Tax, taxpayers must pay in advance the equivalent to 30% of the tax generated on the total number of tickets authorized by the District Secretariat of Government to sale or on the total amount of prizes that are going to be given away.
   The advanced payment of the Unified Fund for the Poor, Chance Games and Public Performances Tax must be done by filling up a form adopted by the District Secretariat of the Treasury, which may be collected at any of the customer services desks of the Direction of District Taxes of Bogotá.
2. Declaration and Payment of the tax
   The tax payer of the Unified Fund for the Poor, Chance Games and Public Performances Tax, shall submit and pay the tax declaration, within the month following the taxable event, within the terms established by the District Government to such end, discounting the amount paid as advanced payment or the advanced withholding at source practiced.

The declaration and payment of the Unified Fund for the Poor, Chance Games and Public Performances Tax must be done by filling up a form adopted by the District Secretariat of the Treasury, which may be collected at any of the customer services desks of the Direction of District Taxes of Bogotá.