Step 13 – MAR – Comisión Fílmica de Colombia

Step 13

Required certifications

Application stage: Acreditación del proyecto CINA

01.

02.

03.

04.

Application

Approval

Project accreditation

Issuance of the Audiovisual Investment Certificate

(Select the step you want to know about)

To validate the accreditation and enable the issuance of the CINA compliance certification, the producer must submit:

CINA compliance certification application indicating the expenditure incurred in the country and the amount requested [format]
Certification from the trust confirming that the funds originated abroad, when they arrived in the country, and how they were invested in permitted items [format]
Certification from the external auditor, hired by the producer, validating the legality of the invoices and documents, and compliance with the social security obligations of Colombian personnel [format]
Certification from the Colombian film services company confirming that the producer made all payments reported by the trust company [format]
Certificate of compliance with requirements from the auditing firm [format]
Certification of affiliation with a direct depositor in Colombia, necessary to receive the CINA in DECEVAL

Remember that...

The requirements for the external auditor are:

More than ten (10) years of auditing experience
Proven experience with large taxpayers
Current registration with the Central Board of Accountants, no more than thirty (30) days old

☞ Although the expenses associated with the trust, audit, and direct depositor are not covered by CINA, they may be included in the initial budget as part of the overall project costs.

Preguntas frecuentes

When is it possible to apply for the first CINA?
Once the minimum expenditure in Colombia has been made and all the required supporting documents have been submitted.

Can several CINAs be requested in a Colombia Filming Contract?
Yes, it is possible to issue the CINA partially, according to the amounts already accredited.

Are equivalent documents accepted or only invoices?
Yes, equivalent documents are accepted only from Colombian individuals under the simplified regime who work as artistic or technical personnel or in scriptwriting and editing. For all other services, an invoice is mandatory.

What does the MAR say about this?

Article 38. Accreditations. Once the expenditure budget has been executed in the country (this is the minimum expenditure), the producer may request the Management Entity to process the Certificate of Audiovisual Investment in Colombia (CINA), subject to accreditation of the following:

38.1. Request addressed to the Management Entity, indicating the amount actually spent in the country and the value of the CINA requested.

38.2. Certification issued by the fiduciary entity, stating the date of entry of the resources foreseen in the Colombia Filming Contract, coming from abroad, and their expenditure in the items of the expenditure budget in the country subject to CINA, with the following characteristics:

38.2.1. The invoice numbers, identification of equivalent tax documents, their issuers, issuance dates, and payment dates must be detailed in the certification.

38.2.2. Expenses on audiovisual services accredited through equivalent tax documents will be accepted only if the issuer is a Colombian individual under the simplified regime and corresponds to artistic or technical personnel positions, or in the case of work related to script writing or correction.

38.2.3. All other audiovisual services or logistical audiovisual services must be invoiced. The accreditations (invoices or equivalent tax documents, as the case may be) cannot have a date prior to the constitution of the trust.

38.2.4. In the case of general payments to film services companies, these must be invoiced. In this event, it is the producer’s obligation to present to the Management Entity a detailed list of each of the audiovisual services and logistical audiovisual services, audited in accordance with the following provision. The Management Entity may request information from the trust entity or the producer regarding the details of the expenditures.

38.3. Concept, certification, or report issued by the external auditor engaged by the producer, addressing the requirements of previously agreed procedures indicated by the Management Entity, and including at least the following aspects:

38.3.1. Compliance with all the aspects indicated in the previous provision, except for the payment dates made by the trust entity.

38.3.2. That the invoices or equivalent tax documents supporting the trust certification meet the legally required criteria.

38.3.3. Compliance with obligations derived from the Integral Social Security System for the assigned Colombian personnel.

38.4. Certification issued by the Colombian film services company or the Colombian co-production legal entity, manifesting: (a) which of the expenses certified by the fiduciary were incurred through these entities; (b) whether the applicant producer has made all the payments corresponding to the project. The CINA cannot be issued until these payments have been made.

38.5. Certification, contract or other document that sufficiently demonstrates the link between the foreign producer and the direct depositor in Colombia designated for the dematerialised issuance of the CINA. This document shall only be required in the case of dematerialised issuance of CINA.
Paragraph. The CINA application, along with all the certifications described in this article, must be submitted to the Management Entity within a maximum period of three (3) months from the expiration of the deadline for making the expenditure in the country, as established in this Manual.

If this deadline expires without all the accreditations being submitted, the CINA application will be considered withdrawn and, consequently, the corresponding quota will be released for other projects.