Tratamiento fiscal y tributario de las estampillas procultura

Abstract

This work contains the final report of the investigation and the analysis carried out on the Procultura stamp of the city of Santiago de Cali, which is authorized by Law 397 of 1997, which was modified by Law 666 of 2001 (Article 203 of Agreement 0321 of 2011; it is an indirect tax which aims to show the various sources of financing by territorial entities for the development of projects and activities that promote culture, however, a large part of the population is unaware of the concept and the destination of the resources collected through it, also the procedure, the rates with which it is issued and who is responsible. Consequently, from the foregoing and in response to the need for citizens to recognize the stamps within the concept of parafiscal rates, this research has been prepared, which includes the general aspects of the Procultura stamp specifically, the elements under which it is composed this stamp and the exceptions there are regarding it, as well as the mandatory fees to collect it. Also specified within this work are the entities responsible for issuing the stamp, who performs the proper supervision and guarantees that the parameters established within the legal framework and the sanctioning procedures are met in case of not complying with them, and finally the artistic and artistic projects and activities. cultural for which the collected resources are destined.