{"id":21504,"date":"2023-07-11T20:35:15","date_gmt":"2023-07-11T20:35:15","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/11\/decreto-840-de-1991\/"},"modified":"2023-07-11T20:35:15","modified_gmt":"2023-07-11T20:35:15","slug":"decreto-840-de-1991","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/11\/decreto-840-de-1991\/","title":{"rendered":"DECRETO 840 DE 1991"},"content":{"rendered":"\n<p>DECRETO 840 DE 1991 \u00a0 \u00a0<\/p>\n<p>(marzo 27) \u00a0 \u00a0<\/p>\n<p>POR EL CUAL SE REGLAMENTA EL ARTICULO 81 DE LA \u00a0 Ley 49 de 1990, RELATIVA A UN \u00a0SISTEMA ESPECIAL PARA EL PAGO DE LOS DERECHOS DE ADUANA Y DEL IVA, CAUSADOS POR \u00a0IMPORTACIONES DE BIENES DE CAPITAL. \u00a0 \u00a0<\/p>\n<p>El Presidente de la Rep\u00fablica de Colombia, en uso de \u00a0sus facultades constitucionales, en especial las conferidas por los ordinales \u00a03\u00b0 y 22\u00b0 del art\u00edculo 120 de la Constituci\u00f3n Pol\u00edtica, con sujeci\u00f3n a las \u00a0pautas se\u00f1aladas en la \u00a0 Ley 6a de 1971, y teniendo en \u00a0cuenta lo establecido en el art\u00edculo 81 de la \u00a0 Ley 49 de 1990, \u00a0 \u00a0<\/p>\n<p>DECRETA: \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 1\u00ba. Los T\u00edtulos de Deuda Privada, TDP&#8217;S, a \u00a0que se refiere el art\u00edculo 81 de la \u00a0 Ley 49 de 1990, se expedir\u00e1n bajo \u00a0las siguientes condiciones y caracter\u00edsticas: \u00a0 \u00a0<\/p>\n<p>1. Caracter\u00edsticas financieras: \u00a0 \u00a0<\/p>\n<p>a) Son t\u00edtulos valores libremente negociables en el \u00a0mercado, \u00a0 \u00a0<\/p>\n<p>b) Deber\u00e1n expedirse a la orden de la Tesorer\u00eda \u00a0General de la Rep\u00fablica; \u00a0 \u00a0<\/p>\n<p>c) Tendr\u00e1n un plazo de dieciocho (18) meses, contados \u00a0desde la fecha indicada en el siguiente literal; \u00a0 \u00a0<\/p>\n<p>d) Se amortizar\u00e1n mediante cuotas uniformes, liquidadas \u00a0por semestres vencidos, contados a partir de la fecha de la notificaci\u00f3n de la \u00a0liquidaci\u00f3n oficial que efect\u00faa la Administraci\u00f3n de Aduana; \u00a0 \u00a0<\/p>\n<p>e) Causar\u00e1n una tasa de inter\u00e9s efectiva equivalente a \u00a0la tasa DTF m\u00e1s cuatro por ciento (4%) pagadera por trimestre anticipado. Este \u00a0inter\u00e9s ser\u00e1 cancelado junto con la cuota de amortizaci\u00f3n; \u00a0 \u00a0<\/p>\n<p>f) Deber\u00e1n estar respaldados por entidades financieras \u00a0vigiladas por la Superintendencia Bancaria, autorizadas para otorgar garant\u00edas. \u00a0Al otorgar la garant\u00eda, la entidad financiera se constituir\u00e1 en el deudor \u00a0solidario; \u00a0 \u00a0<\/p>\n<p>g) Los TDP&#8217;S se expedir\u00e1n por el valor que solicite el \u00a0importador, el cual no podr\u00e1 ser superior al monto de los derechos de aduana y \u00a0el IVA que se liquiden para la respectiva importaci\u00f3n de bienes de capital, y \u00a0 \u00a0<\/p>\n<p>h) Los TDP&#8217;S no ser\u00e1n fraccionables. \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0<\/p>\n<p>2. Contenido formal de los TDP&#8217;S: \u00a0 \u00a0<\/p>\n<p>En su anverso deber\u00e1n contemplar, por lo menos, la \u00a0siguiente informaci\u00f3n: Numeraci\u00f3n, serie, expedido a la orden de la Tesorer\u00eda \u00a0General de la Rep\u00fablica, fecha de suscripci\u00f3n, fecha de vencimiento, nombre o \u00a0raz\u00f3n social del suscriptor, valor nominal del t\u00edtulo, tasa de inter\u00e9s, \u00a0condiciones de pago, la garant\u00eda de la entidad financiera que respalda el \u00a0t\u00edtulo y las firmas del suscriptor, el garante y del funcionario de la Aduana que \u00a0certifica la importaci\u00f3n de bienes de capital y el valor de los derechos de \u00a0aduana y el IVA que se liquiden por la respectiva importaci\u00f3n. En el reverso \u00a0deber\u00e1 llevar un espacio para endosos y las siguientes notas: \u00a0 \u00a0<\/p>\n<p>a) Este t\u00edtulo es libremente negociable en el mercado \u00a0de valores; \u00a0 \u00a0<\/p>\n<p>b) La propiedad del t\u00edtulo es transferible mediante su \u00a0endoso; \u00a0 \u00a0<\/p>\n<p>c) Este t\u00edtulo no es fraccionable; \u00a0 \u00a0<\/p>\n<p>d) Las cuotas de amortizaci\u00f3n y los intereses de los \u00a0t\u00edtulos ser\u00e1n cancelados por el intermediario financiero, por cuenta del deudor \u00a0o en su condici\u00f3n de garante, al tenedor del mismo; \u00a0 \u00a0<\/p>\n<p>e) En caso de p\u00e9rdida o deterioro del t\u00edtulo se \u00a0observar\u00e1 lo previsto en el art\u00edculo 802 y siguientes del C\u00f3digo de Comercio, y \u00a0 \u00a0<\/p>\n<p>f) En los dem\u00e1s aspectos, este t\u00edtulo se regir\u00e1 por lo \u00a0que disponga el C\u00f3digo de Comercio. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 2\u00ba. Los TDP&#8217;s s\u00f3lo podr\u00e1n ser suscritos por \u00a0importadores de bienes de capital, siempre y cuando el documento de transporte \u00a0que ampara la llegada de la mercanc\u00eda a Colombia tenga fecha de expedici\u00f3n \u00a0anterior al 31 de diciembre de 1992. \u00a0 \u00a0<\/p>\n<p>Par\u00e1grafo. En el momento de la liquidaci\u00f3n de los \u00a0derechos de aduana e IVA de la importaci\u00f3n de bienes de capital, el funcionario \u00a0competente para el efecto de la Administraci\u00f3n de Aduanas, entregar\u00e1 al \u00a0importador un T\u00edtulo de Deuda Privada, en el cual certifica que es un bien de \u00a0capital y el monto m\u00e1ximo del gravamen arancelario e IVA, que es susceptible de \u00a0cancelarse mediante, el T\u00edtulo de Deuda Privada. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 3\u00ba. En la fecha del vencimiento del semestre \u00a0en el cual se causa la obligaci\u00f3n contraida, conforme al literal d) del numeral \u00a02 del art\u00edculo primero, la entidad financiera que ha garantizado el T\u00edtulo, por \u00a0cuenta del deudor o en su condici\u00f3n de garante, deber\u00e1 pagar al poseedor del \u00a0mismo el valor de la cuota respectiva, adicionado con los intereses \u00a0correspondientes. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 4\u00ba. La Naci\u00f3n-Ministerio de Hacienda y \u00a0Cr\u00e9dito P\u00fablico-podr\u00e1 contratar la edici\u00f3n de los T\u00edtulos y convenir con un \u00a0banco oficial o nacionalizado su manejo y administraci\u00f3n. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 5\u00ba Para recibir los T\u00edtulos a que se refiere \u00a0el presente Decreto, las entidades autorizadas para el recaudo aduanero \u00a0verificar\u00e1n que \u00e9stos cumplan con los requisitos se\u00f1alados anteriormente y los \u00a0entregar\u00e1n directamente a la Tesorer\u00eda General de la Rep\u00fablica o a la entidad \u00a0que \u00e9sta se\u00f1ale, en los t\u00e9rminos y condiciones que la Naci\u00f3n establezca en los \u00a0respectivos contratos de edici\u00f3n y administraci\u00f3n. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 6\u00ba Para los efectos previstos en los \u00a0art\u00edculos anteriores se considerar\u00e1n bienes de capital las mercanc\u00edas \u00a0clasificables en las partidas del Arancel de Aduanas relacionadas a 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\u00a0 \u00a0<\/p>\n<p>9021901000 \u00a0 \u00a0<\/p>\n<p>9022110010 \u00a0 \u00a0<\/p>\n<p>9022110020 \u00a0 \u00a0<\/p>\n<p>9022190000 \u00a0 \u00a0<\/p>\n<p>9022300000 \u00a0 \u00a0<\/p>\n<p>9022900010 \u00a0 \u00a0<\/p>\n<p>9022900020 \u00a0 \u00a0<\/p>\n<p>9022900030 \u00a0 \u00a0<\/p>\n<p>9022900040 \u00a0 \u00a0<\/p>\n<p>9022900050 \u00a0 \u00a0<\/p>\n<p>9022900080 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8525101000 \u00a0 \u00a0<\/p>\n<p>8525102000 \u00a0 \u00a0<\/p>\n<p>8525103000 \u00a0 \u00a0<\/p>\n<p>9024101000 \u00a0 \u00a0<\/p>\n<p>9024109000 \u00a0 \u00a0<\/p>\n<p>9024800000 \u00a0 \u00a0<\/p>\n<p>9025103000 \u00a0 \u00a0<\/p>\n<p>9025109000 \u00a0 \u00a0<\/p>\n<p>9025200000 \u00a0 \u00a0<\/p>\n<p>9025801000 \u00a0 \u00a0<\/p>\n<p>9025802000 \u00a0 \u00a0<\/p>\n<p>9025803000 \u00a0 \u00a0<\/p>\n<p>9025804000 \u00a0 \u00a0<\/p>\n<p>9025805000 \u00a0 \u00a0<\/p>\n<p>9025809000 \u00a0 \u00a0<\/p>\n<p>9026104000 \u00a0 \u00a0<\/p>\n<p>9026201000 \u00a0 \u00a0<\/p>\n<p>9026202000 \u00a0 \u00a0<\/p>\n<p>9026802000 \u00a0 \u00a0<\/p>\n<p>9027101000 \u00a0 \u00a0<\/p>\n<p>9027109000 \u00a0 \u00a0<\/p>\n<p>9027200000 \u00a0 \u00a0<\/p>\n<p>9027301000 \u00a0 \u00a0<\/p>\n<p>9027309000 \u00a0 \u00a0<\/p>\n<p>9027401000 \u00a0 \u00a0<\/p>\n<p>9027409000 \u00a0 \u00a0<\/p>\n<p>9027501000 \u00a0 \u00a0<\/p>\n<p>9027509000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9027801000 \u00a0 \u00a0<\/p>\n<p>9027802000 \u00a0 \u00a0<\/p>\n<p>9027803000 \u00a0 \u00a0<\/p>\n<p>9027809000 \u00a0 \u00a0<\/p>\n<p>9027909000 \u00a0 \u00a0<\/p>\n<p>9028100000 \u00a0 \u00a0<\/p>\n<p>9028201000 \u00a0 \u00a0<\/p>\n<p>9028209000 \u00a0 \u00a0<\/p>\n<p>9028301000 \u00a0 \u00a0<\/p>\n<p>9028309000 \u00a0 \u00a0<\/p>\n<p>9029202000 \u00a0 \u00a0<\/p>\n<p>9029209000 \u00a0 \u00a0<\/p>\n<p>9030200000 \u00a0 \u00a0<\/p>\n<p>9030310000 \u00a0 \u00a0<\/p>\n<p>9030390000 \u00a0 \u00a0<\/p>\n<p>9030810000 \u00a0 \u00a0<\/p>\n<p>9031200010 \u00a0 \u00a0<\/p>\n<p>9031200090 \u00a0 \u00a0<\/p>\n<p>9031300000 \u00a0 \u00a0<\/p>\n<p>9031401000 \u00a0 \u00a0<\/p>\n<p>9031409000 \u00a0 \u00a0<\/p>\n<p>9031801000 \u00a0 \u00a0<\/p>\n<p>9031803000 \u00a0 \u00a0<\/p>\n<p>9031809000 \u00a0 \u00a0<\/p>\n<p>9402101000 \u00a0 \u00a0<\/p>\n<p>9402901000 \u00a0 \u00a0<\/p>\n<p>9402909000 \u00a0 \u00a0<\/p>\n<p>9405101000 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 7\u00ba. De conformidad con lo previsto en la \u00a0letra e) del art\u00edculo 3\u00ba del \u00a0 Decreto Extraordinario 2649 de 1988, el Director General \u00a0de Aduanas expedir\u00e1 los reglamentos que sean necesarios para la debida \u00a0aplicaci\u00f3n del presente Decreto. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 8\u00ba. El Gobierno Nacional-Ministerio de \u00a0Hacienda y Cr\u00e9dito P\u00fablico-efectuar\u00e1 las apropiaciones y traslados \u00a0presupuestales que se requieran por raz\u00f3n del presente Decreto. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 9\u00ba. El presente Decreto rige a partir de la \u00a0fecha de su publicaci\u00f3n. \u00a0 \u00a0<\/p>\n<p>Publ\u00edquese \u00a0y c\u00famplase. \u00a0 \u00a0<\/p>\n<p>Dado \u00a0en Bogot\u00e1, D. E, a 27 de marzo de 1991. \u00a0 \u00a0<\/p>\n<p>CESAR \u00a0GAVIRIA TRUJILLO \u00a0 \u00a0<\/p>\n<p>El \u00a0Ministro de Hacienda y Cr\u00e9dito P\u00fablico, \u00a0 \u00a0<\/p>\n<p>RUDOLF HOMMES RODRIGUEZ.<\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DECRETO 840 DE 1991 \u00a0 \u00a0 (marzo 27) \u00a0 \u00a0 POR EL CUAL SE REGLAMENTA EL ARTICULO 81 DE LA \u00a0 Ley 49 de 1990, RELATIVA A UN \u00a0SISTEMA ESPECIAL PARA EL PAGO DE LOS DERECHOS DE ADUANA Y DEL IVA, CAUSADOS POR \u00a0IMPORTACIONES DE BIENES DE CAPITAL. \u00a0 \u00a0 El Presidente de la Rep\u00fablica [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[],"class_list":["post-21504","post","type-post","status-publish","format-standard","hentry","category-decretos-1991"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/21504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/comments?post=21504"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/21504\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/media?parent=21504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/categories?post=21504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/tags?post=21504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}