Adiciónase el artículo 245 del Estatuto Tributario con el siguiente parágrafo:
" Parágrafo 5º. A partir del año gravable 2007, la tarifa a que se refiere el inciso primero de este artículo será del cero por ciento (0%)".
Ley 1111 de 2006 →In force
Article 13
Ley 1111 de 2006 · LEY 1111 DE 2006, 28/12/2006, por la cual se modifica el estatuto tributario de los impuestos administrados por la Dirección de Impuestos y Aduanas Nacionales.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.