During the term of the health emergency declared by the Ministry of Health and Social Protection on the occasion of the COVID-19 Coronavirus pandemic or during the term of any health emergency declared by the Ministry of Health and Social Protection on the occasion of the COVID-19 Coronavirus pandemic, the following are modified:
- Article 7(1) of Law 105 1993,
- Article 8 of Law 688 of 2001,
- Article 98 of Law 1955 of 2019
- Article 100 of Law 1955 of 2019,
- Article 19 of Law 336 of 1996
- Article 12 of Law 1882 of 2018
In addition, the following additions are made to the following articles
- Article 160(2) of Law 769 of 2002.
- Paragraph 4 to Article 48 of Decree 2153 of 1992.
- Article 235-3 of the Tax Statute
- Article 468-1 of the Tax Statute.
- Article 468-3 of the Tax Statute.
On the other hand, in order to mitigate the deficit in the operation of the Mass Transportation Systems, the following sources may be used
- Credit operations entered into by the management entities of the Mass Transportation Systems, which may have guarantees issued by the National Guarantee Fund for the maximum percentage allowed.
- Internal or external public credit operations concluded by territorial entities that may be guaranteed by the Nation. The granting of the Nation's guarantee shall only require a Resolution of authorization by the Ministry of Finance and Public Credit after the constitution of adequate counter-guarantees in the opinion of the latter. Contributions to the Contingency Fund of State Entities shall be made in accordance with the provisions of Decree 1068 of 2015 and other regulations in force.
Finally, this Decree establishes that the sum of up to five thousand million pesos (COP$5,000,000,000) of the resources allocated from the general budget of the Nation during the current fiscal year may be allocated to the National Fund for the Modernization of the Cargo Vehicle Pool - FOMPACARGA – (for its Spanish acronym), so that the Ministry of Transport may sign agreements with the Banco de Comercio Colombia - Bancoldex to promote access to loans by individuals and legal entities associated with the provision of transport.