Ley 223 de 1995 →In force

Article 120

Excepciones Al Tratamiento Especial

Ley 223 de 1995 · Por la cual se expiden normas sobre racionalización tributaria y se dictan otras disposiciones

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

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

El artículo 361 del Estatuto Tributario quedará así:

" Artículo 361. Excepciones al Tratamiento Especial. Lo dispuesto en los artículos anteriores no es aplicable a las entidades taxativamente enumeradas como no contribuyentes en los artículos 22 y 23."

Constitutional history

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See all of Ley 223 de 1995