The Cali District Tax Statute is modified by means of agreement No.0571 of 2023
The District Council of Cali amends the District Tax Statute (hereinafter "D.T.S.") compiled in the Extraordinary Decree No.4112.010.20.0416 of 2021 of the city by means of Agreement No.0571 of 2023.
The Agreement issued by the Council modified and added some articles of the Unified Property Tax, Industry and Commerce Tax, Urban Delineation Tax and Participation in Capital Gains, and modified some articles regarding district stamps such as: Pro-Development Stamp, Pro-Culture Stamp, among other matters.
The modifications can be found in more detail below:
No. Article | Subject | Content | Modification or Addition |
Art. 1 | Unified Property Tax | Art. 51. Exempt properties: The owners of the following properties will be exempted from the obligation to pay the unified property tax for a term of 10 years starting from the 2013 taxable period: (…) | Addition. paragraph 6: The properties established in paragraphs a) properties of cultural entities, b) community action boards, c) trade union associations, d) properties dedicated to the assistance of children, youth, the elderly, the indigent, e) civil defense, firefighters, Red Cross, f) University of Valle, geriatric hospital, g) public forces, shall be exempt from the obligation to pay the Unified Property Tax for a period of ten (10) years, from the 2023 fiscal year. Paragraph 7: To qualify for this benefit, the taxpayer must be up to date with taxes and file a written request with the District Treasury Secretary to prove compliance with the requirements. |
Art. 2 | Industry and Commerce Tax | Art. 76 of the D.E of 2021 - Modified by art 1 of Agreement 0541 of 2022. Period: The industry and commerce tax period will be as follows: 1. Bimonthly for large taxpayers of the district taxes of Santiago de Cali. 2. Annual for other taxpayers not classified as large taxpayers of the district taxes of Santiago de Cali (…): | Addition. Paragraph 3. Taxpayers not classified as large taxpayers obliged to file annual returns may make a request to the Deputy Director of Taxes and Revenues to authorize them to file their ICA returns bimonthly, without being able to opt again for the annual periodicity without an administrative act that so determines. |
Art. 3 | Urban delineation tax | Art. 162 of the D.E. of 2021. Exoneration: The following construction works shall be exempted from payment of the Urban Delineation Tax for a term of 10 years following the issuance of this decree: (…) | Modification: Urban Delineation Tax Exemption The exemption will have a term of 10 years starting in 2023, for the following construction works: C) Restoration, conservation, and reinforcement works on properties declared as being of cultural interest. D)New works carried out by State entities on real estate owned by them, as long as such works are focused on the educational sector. (…) |
Art. 4 | Urban Development Stamp | Art. 200 of the D.E. of 2021. Stamp Elements.
Paragraph 2: destination: (…) B) 10% for the reinforcement of bilingualism in the educational institutions of Santiago de Cali. | Modification of paragraph 2, subparagraphs B) and G), destination: (…) B) As of the year 2024, the resources for the reinforcement of bilingualism in the educational institutions of Santiago de Cali were reduced to 5%. (…) G) As of 2024, the resources allocated to the University Institutions of Culture and Arts will be increased to 10%. |
Art. 5 | Pro Development Stamp | Art. 202 of the D.E. of 2021. Exceptions to the collection of the Pro Urban Development Stamp. The following acts or documents are exempt from collection: (…) | Addition of paragraphs I) and J). I) Contracts, covenants, and agreements signed by Cali with CORFECALI. J) The contracts, covenants and agreements signed by the Special Administrative Unit of Municipal Public Services (UAESPM), and that they are focused on the development and celebration of the Christmas and Ornamental Lighting of the District of Santiago de Cali. |
Art. 6 | Pro Culture Stamp | Not Applicable | Addition Article 211-1 destination. As of the year 2024, 10% of the resources from the collection of the Pro-Culture Stamp will be destined to the University Institution of Popular Cultures and Arts. |
Art. 7 | Pro Culture Stamp | Art. 204 of the D.E. of 2021. Elements of the Stamps. | Addition of subparagraphs I and J, to paragraph 4. I) Contracts, covenants, and agreements signed by Cali with CORFECALI. J) The contracts, covenants and agreements signed by the Special Administrative Unit of Municipal Public Services (UAESPM), and that they are focused on the development and celebration of the Christmas and Ornamental Lighting of the District of Santiago de Cali. |
Art. 8 | Stamp for the Well-being of the Elderly | Art. 218 of the D.E. of 2021. Exceptions to the generating event. The following contracts and additional contracts are exempt from payment of the stamp for the welfare of the elderly: (…) | Addition of numbers 14 and 15. 14. Contracts, covenants and agreements signed by Cali with CORFECALI.
15. The contracts, covenants and agreements entered by the Special Administrative Unit of Municipal Public Services (UAESPM), and that they are focused on the development and celebration of the Christmas and Ornamental Lighting of the District of Santiago de Cali. |
Art. 9 | Pro Sport Fee | Art. 7 Agreement 530 of 2022. Exclusions to the Generating Fact. The following legal transactions shall be excluded from the Pro-Sports and Recreation tax: (…) | Addition of the letters N and Ñ. N. Contracts, covenants and agreements signed by Cali with CORFECALI.
Ñ. The contracts, covenants and agreements signed by the Special Administrative Unit of Municipal Public Services (UAESPM), and that they are focused on the development and celebration of the Christmas and Ornamental Lighting of the District of Santiago de Cali. |
Art. 10 | Participation in Capital Gains. | Not Applicable | Addition of Article 193-2 to the D.E. of 2021. FORMS OF PAYMENT OF THE PARTICIPATION. The participation in the capital gain may be paid in any of the following ways: 1. In cash. 2. Transferring to the territorial entity a portion of the property that is the object of this, of a value equivalent to its amount. 3. The payment through the transfer of a portion of the land may be exchanged for land located in other zones of the urban area, making the corresponding value equivalence calculations. |
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