Decreto 1625 de 2016 →In force

Article 2.2.1.6.1

Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

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Impuesto con destino al deporte productos nacionales. El impuesto con destino al deporte que grava los cigarrillos y tabaco elaborado de producción nacional, se liquidará y pagará conjuntamente con la declaración del impuesto al consumo ante la correspondiente entidad territorial.

(Artículo 31, Decreto 2141 de 1996)

Constitutional history

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See all of Decreto 1625 de 2016