Complementary tax on advertisement notices and boards


https://www.eltiempo.com/archivo/documento/MAM-937177
INDUSTRIA, COMERCIO, AVISOS Y TABLEROS
Qué es el Impuesto de Industria y Comercio? Es un impuesto que deben declarar y pagar todas las personas naturales, jurídicas y sociedades de hecho que realicen directa o indirectamente dentro del territorio del Distrito Capital, cualquier actividad industrial, comercial o de ser vicios, ya sea que se cumplan de forma permanente u ocasional, en inmueble determinado, con establecimiento de comercio o sin ellos. (VER FORMULARIO: DECLARACIN DEL IMPUESTO DE INDUSTRIA, COMERCIO, AVISOS Y TABLEROS AÑO GRAVABLE 1999).
Qué es el impuesto complementario de avisos y tableros? Es el impuesto que se paga por la instalación de avisos en el espacio público y se declara en conjunto con el de Industria y Comercio a la tarifa del 15% sobre el valor del impuesto de Industria y Comercio.


An existing entry in the glossary:
https://www.proz.com/kudoz/spanish-to-english/law-taxation-c...
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase: Impuesto de Avisos y Tableros
English translation: Notices and Boards Tax



La naturaleza del impuesto de avisos y tableros como impuesto que ...
https://revistas.unilibre.edu.co/index.php/academia/article/...
The nature of advertisement notices and boards taxation as a tax levying another ... y comercio ICA, si bien el impuesto de avisos y tableros es complementario.

This research tries to analyze the nature of the ***tax for advertisement notices and boards*** as a tax that taxes the industry and commerce (ICA) tax. Although this tax is complementary to the one of industry and commerce, this circumstance does not mean that when the tax on industry and commerce is generated, it also generates the notices and boards one, as, as the Constitutional Court of Justice has specified in Law 14 of 1983, which regulates the tax on notices and boards, and the industry and commerce one. For the purposes of its liquidation and collection, maintaining its autonomous tax status and differentiated from it, taking into account that generator fact is the placement of billboards, signs, boards and emblems on public roads, public or private places that are visible from the Public space, as well as the placement of notices in any kind of vehicles. The main finding is that the causation of the generating fact, the municipal administration that is the active subject of this tax sometimes imposes this tax to the taxpayers, these are sanctioned for declaring industry and commerce (Ica) tax and not to liquidate the tax for advertisement notices and boards. It is concluded that when determining the tax for advertisement notices and boards. It is evidenced that it is a tax that taxes another tax, that is to say the one of Industry and commerce; Where the municipal administration shows little clarity in the determination of it. The article urges further research on the subject.


(PDF) La naturaleza del impuesto de avisos y tableros como impuesto ...
https://www.researchgate.net/.../323458068_La_naturaleza_del... -
Although this tax is complementary to the one of industry and commerce, this circumstance does ... The nature of ***advertisement notices and boards taxation*** as a tax ... y comercio ICA, si bien el impuesto de avisos y tableros es complementario.


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Note added at 16 mins (2019-04-28 23:46:16 GMT)
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But you asked this same question on 9 May 2015!