Las zonas francas en su calidad de establecimientos públicos, continuarán sometidas al mismo régimen de exenciones relativas al pago del impuesto, contribuciones, gravámenes y rentas de carácter nacional con excepción del impuesto sobre las ventas, de conformidad con las normas que regulen la materia.
Ley 109 de 1985 →In force
Article 18
Ley 109 de 1985 · Por la cual se establece el estatuto de las zonas francas
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Text of the article
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Constitutional history
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