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All the companies in the country were pending the decree that will give a subsidy for the payment of their payroll, which, finally, was issued on Friday night.
The urgency of Decree 639 is due to the state contribution, exclusively To that end, it will be implemented to pay the payroll in the first fortnight of May (in the case of companies that pay their employees wages in two installments per month).
Since this is a lot of money that the State will put in ($ 2 trillion per month), and saving at least 6 million jobs, The measures to prevent resources from being used in a fraudulent manner are extensive.
The requirements to apply remained as announced by President Iván Duque and the Minister of Finance, Alberto Carrasquilla:
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Reduction in income of more than 20% during the month of April, compared to the same month of 2019.
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Make them formal companies.
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Application for the benefit before a financial institution with the support of the tax accountants and auditors.
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Presentation of the integrated form of payment to social security (Pila).
Therefore, it is key to highlight the news and these have to do with control measures so that no one try to take advantage of the situation and fraudulently request the subsidy.
In the first place, the financial sector will be key for money management to be strictly to subsidize employee payrolls, in order to avoid redundancies, which in turn benefits families, who will continue to have income from their work income.
The State will put $ 2 billion a month to save 6 million jobs
As soon as the financial institution receives the request, the Pension and Parafiscal Management Unit (Ugpp) will come into play, which has gained a reputation for having a ‘fine magnifying glass’ to detect fraud.
According to the decree, “the financial entities that receive the application documents for the Program must inform the Ugpp of their reception. The Ugpp must keep a consolidated register of the beneficiaries and the number of jobs that are protected through this program and will verify that the beneficiary has not applied for the same monthly contribution before other banking entities.“
This is nothing more than a permanent and meticulous crossing of information between banks and Ugpp.
It should be noted that this is one of the most extensive decrees, since it includes several fronts, in addition to those linked to the delivery of the contribution. For example, a tax measure is established that creates an exemption of 4×1,000 and an exclusion from VAT for transfers of the contribution monies.
Similarly, the request for support, which will be valid for 3 months, must be repeated every month. This is because the subsidy only covers the jobs that are maintained, in such a way that there will be no possibility of requesting the aid without the employee remaining on the payroll.
The decree contemplates strong sanctioning measures so that they do not try to take advantage of the occasion. For this reason, it is established that, when applying, the company accepts the conditions that are imposed of truthfulness in the provision of information. This is because later, when the information is verified, the sanctions will be onerous and will include everything from fines to criminal measures.
“Those people who receive one or more state contributions that are dealt with in this Legislative Decree, without complying with the requirements established for this purpose and do not report it to the competent authority, or receive them fraudulently, or allocate them for purposes different from those established herein, they will incur the disciplinary, fiscal and criminal responsibilities that may arise, “the statement read.
The Dian will support the entire process with information related to the company’s income, especially the fulfillment of the affectation requirement in 20% of the turnover.
And adds the decree: “for the purposes of criminal liability, in any case, it will be understood that the documents presented for the application to the Program, as well as the resources of the state contribution received by the beneficiaries, are of a public nature.”
This means that whoever commits fraud will be doing it against the whole country, since it is a complex situation in which a financial effort is made, for which there should be no room for illegal acts.
According to the control regulations established in the decree, “in the event of non-compliance with one of the requirements during the Ugpp inspection processes, it must advance the process of coercive collection against those beneficiaries who receive one or more state contributions in an inappropriate way“
As indicated in the regulations to receive state aid for the payment of payroll, in sanctioning terms, the procedure established in the Tax Statute for improper returns will apply (Item 670). Specifically, this is:
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Obligation to return the grant money.
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Default interest from the date of the improper subsidy.
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10% or 20% of the unfair subsidy of general sanction
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100% of the improper subsidy if false documents or fraud were used.
In addition to this, the corresponding disciplinary and criminal sanctions apply, considering that the category of public document is given to the application.
It must be remembered that the term of the action of numeral 670 of the Tax Statute determines that it is three years, so in the next three years audits will continue to be carried out (by the Ugpp), while the Dian will support the entire process with the information related to the company’s income, especially compliance with the 20% billing requirement.
“We are going to work hand in hand with the Ugpp so that there are no abuses”, indicated the director of the Dian, José Andrés Romero.
MARTHA MORALES MANCHEGO
Drafting Economy and Business
TIME
