2023-05-05 18:39:47
The stamp tax dates back to 1949 but since the Constitution of 1991 a dynamic has been activated in the issuance of laws that authorize the collection of the same
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The stamps are a territorial tax that falls on the contracts and agreements, which are signed with the entities that make up the annual budget of the respective municipality, district or department, these resources must be reinvested for the benefit of the specific sector that said tax refers to.
The history of the stamp tax dates back to 1949, with the issuance of Law 27, but as of the 1991 Constitution, a dynamic was activated in the issuance of laws that create and authorize the collection of stamps, since then They have issued 55 of the 70 laws that refer to this tax.
That is why, in our legislature we find how Law 397 of 1997 in its article 38, modified by Law 666 of 2001, authorized the issuance of a stamp whose resources would be destined to the promotion and stimulation of culture; Law 687 of 2001 authorized municipal councils to issue a stamp as a resource to contribute to the endowment, operation and development of prevention and promotion programs of welfare centers for the elderly and life centers for the elderly and Law 2023 of 2020 created a Pro Sports and Recreation Tax, resources intended to promote and stimulate sports and recreation, in accordance with national or territorial plans, programs, projects and policies.
These taxes have been of vital importance and the lifeline for these sectors that have been the ugly duckling in national budgets, where derisory items are assigned that do not cover their needs, added to the low availability of resources according to the System General Participation (SGP) turned to the municipalities and municipal budgets.
In a large number of municipalities, thanks to the excellent, applied and transparent management, collection and distribution of these resources, it has been possible to demonstrate the flourishing and splendor of sports and culture, as well as the well-being and improvement of the living conditions of our elderly.
But likewise, there are cases where administrative disorder, mismanagement and lack of distribution of the tax, have allowed the investment of these resources not to be justified, on the contrary, the deterioration, delay and abandonment of these sectors is evident and worrying.
These stamps are sacred resources, intended to meet the needs of culture, sports and the elderly population, they cannot be diverted or squandered, therefore, it is necessary to control and monitor them, to ensure the fulfillment of its objective, that the expenditure authorities, as established in the different Tax Statutes, submit annual reports on the resources collected and invested by concept of these taxes.
We assume control and monitoring of the destination of these resources or we will be passive accomplices of the rulers who divert them, condemning these sectors to precariousness and lack of opportunities that allow the promotion and stimulation of culture, endowment, operation and development of prevention and promotion programs for the elderly and to promote and stimulate sports and recreation.
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#Welfare #stamps