º . Los talonarios de cheques excluidos del IVA . Conforme a lo dispuesto en la posición 49.07 del artículo 424 del Estatuto Tributario están excluidos del IVA los talonarios de cheques y análogos, sólo cuando se efectúen transacciones de los mismos como especies venales o títulos valores.
Decreto 1167 de 1992 →In force
Article 11
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Decreto 1167 de 1992 · Por el cual se reglamentan parcialmente la Ley 6° de 1992 y el Estatuto Tributario.
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