SAGRILAFT

SAGRILAFT

Is developed in the External Circular 100-000016 2020 and is regulated by the Superintendence of Companies for certain companies that develop activities in the real sector.

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Applicable Regulations

https://www.supersociedades.gov.co/documents/107391/159040/OFICIO_220-091280_DE_2021.pdf/b2d7179a-f717-1241-ce4e-19140149595f?t=1670899131269&download=true

Companies monitored or controlled by the Superintendence of Companies, which are not under the surveillance of other superintendency and that, as at 31 December of the previous year, have obtained total income or with assets greater than or equal to 40,000 MONTHLY.

Sector of real Estate Agents

  • Companies whose corporate purpose includes the activity of real estate (purchase, sale, exchange or lease of real estate).
  • They have conducted transactions greater than or equal to 100 legal minimum MONTHLY wage in the previous calendar year.
  • As at 31 December of the previous year, its total income have been greater than or equal to 30,000 MONTHLY

Sector of marketing of precious metals and precious stones

  • Companies that were engaged often to the marketing of precious metals and precious stones.
  • As at 31 December of the previous year, its total income have been greater than or equal to 30,000 MONTHLY

Sector of legal services

  • Companies that have as their main economic activity, registered in the commercial registry or generate the highest revenue, the one corresponding to the code 6910 of the ISIC Rev. 4 BC (legal services).
  • As at 31 December of the previous year, have obtained a total income greater than or equal to 30,000 MONTHLY

Sector accounting services

  • Companies that have as their main economic activity, registered in the commercial registry or generate the highest revenue, the one corresponding to the code 6920 of ISIC Rev. 4 BC (accounting services).
  • As at 31 December of the previous year, have obtained a total income greater than or equal to 30,000 MONTHLY.

Sector of construction of buildings and civil engineering works

  • Companies that Have as their main economic activity, registered in the commercial registry or that generate the highest income, some of the relevant code 4111, 4112, 4210, 4220, or 4290 of ISIC Rev. 4 BCE (the construction of buildings and civil engineering works).
  • As at 31 December of the previous year, have obtained a total income greater than or equal to 30,000 MONTHLY.

Services of Virtual Assets

Companies that perform, for or on behalf of another natural person or legal entity, one or more of the following activities with a value greater or equal to 100 MONTHLY:

  1. Exchange between virtual assets and currencies fiat.
  2. Exchange between different types of virtual assets.
  3. Transfer of virtual assets.
  4. Custody or administration of virtual assets or instruments enabling control over them.
  5. Financial services related to the offer or sale of virtual assets.
  6. General services related to virtual assets.

In addition, as at 31 December of the previous year, have obtained a total income greater than or equal to 3,000 MONTHLY or assets equal to or in excess of 5,000 MONTHLY.

 

Companies that receive contributions in Virtual Assets

Companies supervised by the Superintendence of Companies, which as of December 31 of the immediately preceding year, they had received one or more contributions of virtual assets equal to or greater than one hundred (100) MONTHLY.

 

Sectors of special supervision or special regimes

  1. Las Sociedades Administradoras de Planes de Autofinanciamiento Comercial (SAPAC).
  2. Las Sociedades Operadoras de Libranza, vigiladas por la Superintendencia de Sociedades.
  3. Companies which carry out Activities of Multilevel Marketing.
  4. The funds ranchers.
  5. The companies that perform activities of factoring, supervised by the Superintendence of Companies.

Within the SAGRILAFT regulated by the Superintendence of Companies, they found the Regime of Minimum Action, which contains certain policies, elements and procedures with less stringent that the SAGRILAFT full. This regime is applicable to the following companies:

Sector of real estate agents

  • Companies engaged often to the provision of brokerage services in the purchase or sale of real estate on behalf of their clients, and that, as of December 31 of the immediately preceding year, shall have obtained a Total Income equal to or in excess of three thousand (3,000) MONTHLY or had Assets equal to or exceeding five thousand (5,000) MONTHLY.

Sector of marketing of precious metals and precious stones

  • Companies engaged often to the marketing of precious metals and precious stones, and that, as of December 31 of the immediately preceding year, shall have obtained a Total Income equal to or in excess of three thousand (3,000) MONTHLY or had Assets equal to or exceeding five thousand (5,000) MONTHLY.

Sector of legal services

  • Companies whose main economic activity, registered in the mercantile or that generates the highest revenue, corresponds to the code 6910 of the ISIC Rev. 4 BC (legal services) and that as of December 31 of the immediately preceding year, shall have obtained a Total Income equal to or in excess of three thousand (3,000) MONTHLY or had Assets equal to or exceeding five thousand (5,000) MONTHLY.

Sector accounting services

  • Companies whose main economic activity, registered in the mercantile or that generates the highest revenue, corresponds to the code 6920 of ISIC Rev. 4 BC (accounting services) as at 31 December of the previous year, have obtained a total income equal to or greater than 3,000 legal minimum MONTHLY wage, or Have had assets equal to or in excess of 5,000 MONTHLY.

For legal entities, legal representatives, compliance officers, and reviewers tax: Up to 200 SLMMV, without prejudice to the criminal sanctions to which they are entitled to the managers, workers and/or compliance officer.

Program of Transparency and Business Ethics (PTEE)

The Program of Transparency and Business Ethics (PTEE) is developed by the Superintendent of Societies through the External Circular Circular 100-000011, August 9, 2021. The PTEE translates into an obligation by certain companies to manage risks of corruption and/or bribery transnational as the case may be.companies that develop activities in the real sector.

Applicable Regulations

https://www.supersociedades.gov.co/documents/107391/159040/OFICIO_220-091280_DE_2021.pdf/b2d7179a-f717-1241-ce4e-19140149595f?t=1670899131269&download=true

Companies Supervised by the Superintendence of Companies 

  •  As at 31 December of the previous year, they have conducted business or international transactions, directly or indirectly, with natural persons or foreign legal entities by a value greater or equal to 100 MONTHLY.
  • As at 31 December of the previous year, have obtained total income or have total assets greater than or equal to 30,000 MONTHLY.

The Companies that: 

  • As at 31 December of the previous year**, have been held directly or indirectly (through Consortia or joint ventures) contracts with state entities by a value greater or equal to 500 MONTHLY.
  • As at 31 December of the previous year, have obtained total income or have total assets greater than or equal to 30,000 MONTHLY.

The Companies that:

  •  As at 31 December of the previous year, have been held, directly or indirectly, contracts with entities state by a value greater or equal to **500 MONTHLY** (individually or together).
  • Pertenecen a cualquiera de los siguientes sectores:

Pharmaceutical Sector

  • Their economic activity is registered in the commercial register to be identified with any of the following codes, 2011, 2100, 3250, and 4645 ISIC Rev. 4 BC
  •  That, as of December 31 of the immediately preceding year, shall have obtained a Total Income equal to or in excess of three thousand (3,000) SMMLV or had Total Assets equal to or exceeding five thousand (5,000) SMMLV. 

Sector Infrastructure and Construction 

  • Their economic activity is registered in the commercial register to be identified with any of the following codes 4111,4112,4210,4220 or 4290CIIU Rev. 4 A. C; and
  • That, as of December 31 of the immediately preceding year, shall have obtained a Total Income equal to or in excess of three thousand (3,000) SMMLV or had Total Assets equal to or exceeding five thousand (5,000) SMMLV. 

Manufacturing Sector 

  • Their economic activity is registered in the commercial register to be identified with any of the following codes 1020, 1030, 1040, 1051, 1063, 1071,1072,1081, 1082, 1083, 1084, 1089, 1090, 1391, 1399, 1410, 1420, 1430, 1512, 1521, 1522, 1701, 1640, 2013, 2014, 2030, 2219, 2410 and 2651, 2826 ISIC Rev. 4 A. C; or engage in the usual manner to the transformation of raw materials into a finished product; and
  • That, as of December 31 of the immediately preceding year, shall have obtained a Total Income equal to or in excess of three thousand (3,000) SMMLV or had Total Assets equal to or exceeding five thousand (5,000) SMMLV. 

Mining And Energy Sector 

  • Their economic activity is registered in the commercial register to be identified with any of the following codes B05, B07, 4662 ISIC Rev. 4 A. C; and
  • That, as of December 31 of the immediately preceding year, shall have obtained a Total Income equal to or in excess of three thousand (3,000) SMMLV or had Total Assets equal to or exceeding five thousand (5,000) SMMLV. 

Sector of Information Technologies and Communications 

  • Their economic activity is registered in the commercial register to be identified with any of the following codes 6120, 6130, 6190, 6209, ISIC Rev. 4 A. C; and
  • That, as of December 31 of the immediately preceding year, shall have obtained a Total Income equal to or in excess of three thousand (3,000) SMMLV or had Total Assets equal to or exceeding five thousand (5,000) SMMLV. 

Sector Trading of Vehicles, parts, parts, and accessories 

  • Their economic activity is registered in the commercial register to be identified with any of the following codes 4511, 4512, 4530 and G4541 ISIC Rev. 4 A. C; and
  • That, as of December 31 of the immediately preceding year, shall have obtained a Total Income equal to or in excess of three thousand (3,000) SMMLV or had Total Assets equal to or exceeding five thousand (5,000) SMMLV. 

Sector activities auxiliary to financial services 

  • Their economic activity is registered in the commercial register to be identified with any of the following codes 6619 ISIC Rev. 4 A. C;
  • That, as of December 31 of the immediately preceding year, shall have obtained a Total Income equal to or in excess of three thousand (3,000) SMMLV or had Total Assets equal to or exceeding five thousand (5,000) SMMLV.