°. Sujetos pasivos. Tienen el carácter de sujetos pasivos económicos del Impuesto Nacional a la Gasolina y al ACPM: - Quienes adquieran la gasolina o el ACPM del productor. - Quienes importen gasolina o ACPM. - Los productores cuando realicen retiros para su propio consumo o para disponer de la gasolina o del ACPM a título distinto de su venta.
Decreto 568 de 2013 →In force
Article 2
Sujetos Pasivos
Decreto 568 de 2013 · por el cual se reglamenta parcialmente la Ley 1607 de 2012.
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