Cuando las normas técnicas lo permitan, los consumidores de empaques deberán acreditar como requisito para el reconocimiento fiscal de sus costos el uso de empaques elaborados con fique. Para el efecto el Ministerio de Agricultura fijará anualmente el porcentaje de utilización de empaques de fique de acuerdo con la evolución periódica de la producción nacional de la fibra.
Ley 101 de 1993 →Amended
Article 68
Ley 101 de 1993 · Ley General de Desarrollo Agropecuario y Pesquero.
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