TRADUCCION

F. Refrain from using fraudulent and deceptive maneuvers in the operations performed related to
the electronic invoice that result in inexistent inexact and simulated fictitious operations and any

other figure that may be used as an instrument of illusion or reduction of the tax burden.

G. Provide its clients with technical and functional support related to the implementation and
issuance of the electronic invoice in a timely and appropriate manner in accordance with the
conditions and levels of service indicated by the direction of national taxes and customs.

H. Guarantee the availability of technological infrastructure services that support the operation as
a technological provider.

I. Guarantee the easy interoperability with other technological suppliers and obliged to invoice
electronically according to what is indicated by the national tax and customs directorate dian.

2. The worst technology will incur a tax violation when they perform any of the following
behaviors,

A. Do not transmit to the address of national taxes and customs they give the invoices generated
and delivered already to their clients.

B. Generate and Deliver electronic invoices in compliance with the required terms and technical
and computer mechanisms.

C. Failure to comply with the conditions and service levels indicated by the direction of national
taxes and customs dian.

D. Transmit for validation to the address of national taxes and customs dian or authorized by this
electronic invoices generated in compliance with the terms requirements and technical and
computer mechanisms required.

E. Violate legal provisions related to confidentiality and reservation of information.

F. Having obtained authorization as a technological provider through the use of fraudulent means
and media.

G. Not to maintain during the validity period of the qualification any of the conditions and
requirements demanded by being an authorized provider.

H. Use fraudulent or deceptive maneuvers in the generation of delivery and transmission of the
electronic invoice resulting in non-existent inexact operations simulated fictitious which serve as
an evasion instrument abatement of the tax burden.

I. Not to provide its customers with technical and functional support related to the
implementation of electronic invoice issuance in a timely and appropriate manner in accordance
with the conditions and levels of service that for the effect of the direction of national taxes and
customs dian.
J. It does not guarantee easy interoperability with other technological developments and forced to
electronically bill according to what is indicated by the national tax and customs directorate dian.

ARTICLE 18. Eliminate all references to the simplified system of sales tax and national consumption
tax. The rules referring to the common system and the simplified regime will be understood as
referring to the sales tax liability regime-IVA.

CHAPTER II

National consumption tax.

ARTICLE 19. Amend numeral 3 of article 512-1 of the tax statute which will remain so:

The service of sale of foods and drinks prepared in restaurants, self-service cafes, ice-cream
parlors, fruit shops, bakeries and bakeries for consumption in the place to be taken by the buyer
or delivered to the home, food services under contract, including the catering service and the sale
service. meals and alcoholic beverages for consumption within bars taverns and discos as provided
in articles 426 512-8 512-9 512-10 512-11 512-12 and 512-13 of this statute this tax is not
applicable to the activities of sale of drinks and meals under franchise.

ARTCICLE 20. Modify article 512-13 of the tax statute which will remain so:

Article 512-13 not responsible for the national consumption tax of restaurants and bars.

They will not be responsible for the tax on the consumption of restaurants and bars. What is
referred to in numeral 3 of article 512-1 of this statute are natural persons who fulfill all of the
following conditions:

A. That in the previous year they have obtained total gross income from the activity below
3500 UVT;
B. That they have a maximum of a local business trade establishment or business where they
carry out their activity.

PARAGRAPH 1. For the celebration of taxed operations from the activity for an individual amount
equal to or greater than 3500 UVT, these persons must be previously registered as responsible for
the tax.

PARAGRAPH 2. Those responsible for the tax once registered could only request their retirement
from the regime when they demonstrate that in the three (3) years prior fiscal conditions were
met for each year.