Table 12. Tax Expenditures 2009: Reduced Rates in Trade and Industry Tax Figures in nominal Colombian pesos
Code Name of activity Industrial Activities Manufacture and production of food and drink, manufacture of 000101 footwear, clothes and other garments Manufacture of primary products of iron and steel, 000102 manufacture of transport equipment 000103 Other industrial activities Commercial Activities Exclusively wholesale 000200 distributors of cement, milk. Shops, granaries, warehouses 000201 which sell provisions , grain and groceries Building material sales; automobile sales including motorbikes, ironmongers’, 000202 stationers’, sale of both homeopathic and natural drugs. Exclusively wholesale sales of beer and liquor Supermarkets, sales of veterinary drugs and agricultural supplies, sales of garments, 000203 clothes, footwear, fabrics, household appliances and furniture. Sales of lottery tickets, raffle 000204 tickets, draws, secondhand shops, jewelry, luxury goods. Sale of petrol-based fuels and activities defined as mercantile 000205 in sections 3, 5 and 6 of the Código del Comercio (Code of Commerce) 000206 Other commercial activities Service Activities Services of official and unofficial private education, clinical laboratories, 000300 universities, technical colleges, magazine, book and newspaper publishing.
No. of Taxable taxpay base ers
Bench Rat mark e rate
Actual revenue
Tax expenditu re
28
511,964,383
5
7
2,602,730
981,021
4
8,526,300
6
7
56,442
3,242
25
191,679,476
7
7
1,364,828
-23,072
1
32,186,333
3
10
96,559
225,304
419
2,210,885,151
4
10
10,051,155 12,057,697
257
2,170,391,535
5
10
11,120,339 10,583,577
120
1,621,115,326
6
10
9,869,040
6,342,113
3
4,587,000
7
10
34,584
11,286
19
102,750,700
10
10
1,032,164
-4,657
608
1,745,656,076
7
10
13,089,690 4,366,871
22
235,031,019
4
10
1,001,016
1,349,294