Causación en única etapa . El impuesto nacional a la gasolina, al ACPM y los productos asimilados u homologados a estos se causa en una sola etapa respecto del hecho generador que ocurra primero, venta, retiro o importación. (Decreto 1505 de 2002 artículo 13)
Decreto 1073 de 2015 →In force
Article 2.2.1.2.2.13
Causación En Única Etapa
Decreto 1073 de 2015 · por medio del cual se expide el Decreto Único Reglamentario del Sector Administrativo de Minas y Energía.
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