Ley 2277 de 2022 →In force

Article 15

Ley 2277 de 2022 · Por medio de la cual se adopta una reforma tributaria para la igualdad y la justicia social y se dictan otras disposiciones.

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amends decreto 624/89

AftTÍCULO 15°. Modifíquese el inciso 3 dél artículo 22 del Estatuto Tributario, el cual quedará así:

Tampoco serán contribuyentes ni declarantes los resguardos y cabildos indígenas, las asociaciones de cabildos indígenas, conforme al Decreto 1088 de 1993, ni la propiedad colectivá de las comunidades negras conforme a la Ley 70 de 1993.

Constitutional history

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