Merchant´s Certificate regulations

Laws

Law 1380 of 2010

Insolvency for natural persons. 
 

Law 1727 of 2014

Management and direction of Chambers of Commerce.

Law 1429 of 2010

Issues the Employment Formalization and Promotion Law. 

Law 1258 of 2008

Creates the Simplified Joint Stock Company (SAS). 

Law 1116 of 2006

Establishes the Corporate Insolvency Regime for the Republic of Colombia, and under which other dispositions are set forth.  

Law 1014 of 2006

Fosters a culture of entrepreneurship. 

Law 962 of 2005

Dictates provisions streamlining administrative requirements and procedures of the agencies and State entities and individuals exercising public functions or providing public services. 

Law 794 of 2003 (Extracts)

Amends the Code of Civil Procedure, which regulates the executive process and establishes other provisions.

Law 789 of 2002 (Extracts) 

Sets regulations to support employment and extends social protection, and amends some articles of the Substantive Labor Code.  

Law 788 of 2002

Issues regulations on tax and criminal matters of national and territorial relevance, and establishes other provisions.  

Law 716 of 2001

Issues standards for the cleansing of accounting information in the public sector and dictates tax legislations and other sorts. 

Law 610 of 2000

Establishes tax liability processes of comptrollers' authority. 

Law 590 of 2000 

Dictates provisions to promote the development of micro, small and medium enterprises. 

Law 550 of 1999

Establishes a system that promotes and facilitates business revival and the restructuring of local authorities, to ensure the social role of enterprises and achieve harmonious development of the regions, and establishes measures to harmonize the existing legal regime with the regulations of this law.   

Law 537 of 1999 

Expands Chapter II of article 45 of Decree-Law 2150 of 1995. 

Law 527 of 1999 

Defines and regulates the access and use of data messages, electronic commerce and digital signatures, establishing certification bodies and other provisions.  

Law 454 of 1998

Determines the conceptual framework governing the solidary economy. Transforms the National Administrative Department of Cooperatives in the National Bureau of Economic Solidarity, creates the Superintendence of Solidarity Economy, creates the Guarantee Fund for Financial Cooperatives, Savings and Loan, and dictates regulations for financial institutions' activity of cooperative entities, and issues other provisions. 

Law 446 of 1998 

Adopts the permanent legislation for some provisions of Decree 2651 of 1991, amends some parts of the Code of Civil Procedure, repeals others from Law 23 of 1991 and Decree 2279 of 1989, and issues regulations amending the Administrative Dispute Code and other provisions on debottlenecking, efficiency and access to justice.  

Law 200 of 1995 

Adopts the Unified Disciplinary Code.  

Law 190 of 1995

Lays down rules designed to preserve morality in the public administration and establishes provisions in order to eradicate administrative corruption. 

Law 06 of 1992 

Issues rules on taxation, grants authority for the issuance of internal domestic public debt, establishes an adjustment to national public sector pensions, and other provisions. 

Law 10 of 1991

Regulates associative labor corporations.  

Law 50 of 1990 

Introduces amendments to the Substantive Labor Code and establishes other provisions.  

Law 43 of 1990 

Adds Law 145 of 1960, which regulates the Certified Public Accountant profession and other provisions. 

Decrees

Decree 19 of 2012 

Sets rules to void or amend unnecessary existing regulations, procedures and red tape in the Public Administration. 

Decree 545 of 2011

Partially regulates articles 5, 7, 46 and 50 of Law 1429 of 2010 (Formalization and Generation of Employment). 

Decree 2042 of 2014

Regulating Law 1727, Title VI of Book One of the Code of Commerce, and issuing other dispositions.

Decree 1878 of 2008

Partially amends Decree 2649 of 1993 and establishes other provisions.

Decree 1879 of 2008

Regulates Law 232 of 1995, article 27 of Law 962 of 2005, articles 46, 47 and 48 of Decree Law 2150 of 1995 and establishes other provisions. 

Decree 4463 of 2006

Regulates article 22 of Law 1014 of 2006.

Decree 4698 of 2005

Regulates Title IV of Book I of the Commercial Code and establishes other provisions. 

Decree 898 of 2002

Regulates Title VI of Book I of the Commercial Code and establishes other regulatory provisions. 

Decree 726 of 2000

Regulates the election of directors of chambers of commerce and establishes other provisions. 

Decree 622 of 2000 

Sets the jurisdiction of the chambers of commerce throughout the national territory.

Decree Law 2150 of 1995

Establishes other provisions.

Resolutions

Resolution 71029 of 2013

Approves an amendment to the Unified Commercial and Social Registry Form (RUES) and its annexes. 

Resolution 12383 of 2011

NIT issuance procedure according to the resolution issued by the National Tax and Customs Office (DIAN). 

Resolution 17762 of 2010

Superintendence of Industry and Commerce. 

Resolution 64274 of 2009

The Superintendence of Industry and Commerce (SIC, from its spanish acronym) oversee the amendment of the procedure of registration of Minutes in the Commercial Registry.

Resolution 267 of 2001

Establishes the rights in respect of Apostille documents from the Ministry of Foreign Affairs. 

Resolution 400 of 2000

Adopts the new General Public Accounting Plan and establishes other provisions.

Resolution 5149 of 2000

Establishes the procedure for issuing the bulletin of Fiscal Responsibility in the Office of the Comptroller General of Colombia. 

Resolution 8746 of 2000

Establishes forms and technical specifications of the tax information referred to in article 624 of the Tax Code, which must be submitted for tax year 2000 and subsequent years, to the Special Administrative Unit of the National Tax and Customs Office in magnetic media, by the chambers of commerce. 

Administrative Instruction number 7 of 2004

Superintendence of Notary and Registration.

Rulings

Ruling of June 11, 2003

  • Constitutional Court.
  • Reference: record C-485/03.
  • Constitutional claim against articles 6, 7 and 29, paragraph 60 of Law 788 of 2002 that "issues regulations on tax and criminal matters of national and territorial level, and establishes other provisions". M.S. Marco Gerardo Monroy Cabra. 

Ruling of July 29, 2000 

  • Constitutional Court
  • Reference: record D-4450.
  • Constitutional claim against articles 164 and 442 of Decree 410 of 1971 (Commercial Code). M.P. Marco Gerardo Monroy Cabra. 

Ruling of May 17, 2000

  • Constitutional Court
  • Reference: record C-569/2000.
  • It declared constitutional article 153 of Law 488 of December 24, 1998 that provided that any increase in capital of joint stock companies, registered in the Commercial Registry, is subject to the payment of registration tax under article 226 of Law 223 of 1995. M.P. Carlos Gaviria Diaz. This ruling is very important for the views expressed by the Constitutional Court regarding the regulatory integration of this provision with articles 226 and subsequent articles of Law 223 of 1995. 

Ruling of March 23, 2000

  • State Council, Division of Administrative Litigation Section Four. 
  • File No. 10077. 
  • Nullified the following provisions of Regulatory Decree 856 of 1994 (Offeror Registry): The expression Duly Justified contained in paragraph a) of article 13. The expressions equivalent of two hundred (200) legal minimum monthly wages and the surety bond shall be constituted for no less than nine (9) months and be extended by another length of time if the processing of the appeal or settlement of damages and costs, exceeds that period, contained in paragraph c) of article 13. Article 17 provides: Damages and fees incurred, which may apply, shall be settled judicially and summarily. As established in the portion of the final paragraph of article 20, and article 94 of the Commercial Code. M.P. Ricardo Hoyos Duque. 

Ruling of February 5, 1999

  • State Council, Division of Administrative Litigation Section Four. 
  • Record No. AI-017
  • It annulled section f) of article 6 of Decree 0650 of 1996, which pertained to enrollment in the Commercial Registry of the certification of paid capital, and section h) of article 8 of the same decree, which concerned capital increases in foreign-company branches. M.P. Germán Ayala Mantilla.

Ruling of March 19, 1999

  • State Council, Division of Administrative Litigation Section Four.
  • Record No. 11001-03-27-000-1998-0125-00. File No. 9203.
  • It annulled paragraph 6 of article 15 of Decree 0650 of 1996, which set a deadline of 15 working days to request a refund for payments made in excess, and payments made when not due. M.P. Daniel Manrique Guzmán. 

Ruling of November 18, 1999 

  • Constitutional Court. C-923/99
  • Reference: Records D-2507, D-2512, D-2522, D-2530 y D-2531 (cumulative).
  • Claim of unconstitutionality against article 120 of Law 489 of 1998 and articles 160, 161, 162, 163, 164, 165 y 166 of Decree 1122 of 1999. M.P. Álvaro Tafur. 

Ruling of September 4, 1998 

  • State Council, Division of Administrative Litigation Section Four. 
  • Record No. 8705
  • It annulled a portion of section b) of article 8 of Decree 0650 of 1996, which established the tax base to settle this tax when submitted for the registration of increases subscribed capital. M.P. Daniel Manrique Guzmán.

Circulars

Circular 003, 2014 (SIC)

Paragraph 1.1.9.1 in Chapter I of Title VIII of the Unified Circular of the Superintendence of Industry and Commerce was amended, and Circular No. 11 of December 17, 2013 was repealed. 

External Circular 005 of 2013 (Sipref)

Section 2.11 in Chapter II of Title VIII of the Unified Circular of the Superintendence of Industry and Commerce was amended.

External Circular 008 of 2013 (Sipref)

Section 2.11 in Chapter II of Title VIII of the Unified Circular of the Superintendence of Industry and Commerce was added. 

Circular 012 of 2012  

Title VIII of the Unified Circular was amended.

Circular 008 of 2012

How the records article 166 of Decree Law 019 of 2012 are assumed.

Circular 11 Law 1429 of 2010

Section 1.1.9.1 in Chapter I of Title VIII of the Unified Circular of the Superintendence of Industry and Commerce was added. 

External Circular 0018 of 2000

Acts requiring authorization of the superintendence. Registration of new managers. 

External Circular 1 of 1983

Fulfillment of obligations for the Commercial Registry.

Unified Circular

For some aspects relating to Public Registries taken over by the chambers of commerce in consideration of article 166 of Decree Law 019 of 2012 and the transfers of place of business of the companies stated in article 154 of aforementioned Decree Law.

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