Son sujetos pasivos los particulares contratantes y los particulares beneficiarios del acto o providencia sometida a registro. Los sujetos pasivos pagarán el impuesto por partes iguales, salvo manifestación expresa de los mismos en otro sentido.
Ley 223 de 1995 →In force
Article 227
Sujetos Pasivos
Ley 223 de 1995 · Por la cual se expiden normas sobre racionalización tributaria y se dictan otras disposiciones
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Text of the article
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Constitutional history
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