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RESOLUTION OF THE MINISTRY OF TRADE, INDUSTRY AND TOURISM

Procedure for the expedition of the certifications referred in Article 1 of Decree 463 of March 16th of 2016

The resolution established the documentation and the procedure required for the request of the exemption of income tax for new hotels, according to Decree 463 of 2016

 

Legal representatives of hotels should send to the Ministry of Trade, Industry and Tourism, not later than December 31st of 2017, a communication in order to request the expedition of a certification about the condition of the construction, to send it to the DIAN.

To carry out the application, provisions in Law 1755 of 2015 must be applied. Proceedings shall be notified to the interested part according to the procedure established in Chapter V of Tittle III of the First Part of the Code of Administrative Procedure.