Agreement 069 of 2022 - Is adopted in the Special District of Science, Technology and Innovation of Medellin.
Agreement 069 of December 20th, 2022 "Whereby the firefighter surcharge is adopted and its destination is established", was issued by the Municipal Council of Medellín and establishes the following structural elements.
- Adoption: it will be adopted in the Special District of Science, Technology and Innovation of Medellin, in accordance with the provisions of Law 1575 of August 21, 2012.
- Triggering event: it will be the same triggering event of the Industry and Commerce Tax, and of the Urban Delineation Tax respectively.
- Collector: the Special District of Science, Technology and Innovation of Medellín.
- Taxpayer: shall correspond to those responsible for the Industry and Commerce Tax and the Urban Delineation Tax.
- Taxable base: the value of the Industry and Commerce Tax and the value of the Urban Delineation Tax liquidated for the respective fiscal period.
- Rate: it will correspond to one percent (1%) of the value of the Industry and Commerce Tax paid or declared and seven percent (7%) of the Urban Delineation Tax paid.
- Collection: it shall be collected by the Secretary of Finance of the Special District of Science, Technology and Innovation of Medellín.
- Causation: it is caused with the Industry and Commerce Tax, and with the Urban Delineation Tax.
- Payment: it must be made within the terms and conditions established for the Urban Delineation and Industry and Commerce Taxes, depending on the regime to which it belongs.
- Destination: the collection of this surcharge shall be exclusively destined to finance the firefighting activity.
- Validity: Effective as from January 1, 2023.
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