El impuesto de timbre nacional que se cause en el exterior solo se recaudará con el empleo de estampillas del servicio exterior. Las estampillas del servicio exterior se expenderán a razón de un dólar estadinense (US$ 1.00), o su equivalente en otras monedas, por cada peso colombiano.
Ley 2 de 1976 →In force
Article 20
Ley 2 de 1976 · Por el cual se reorganizan los impuestos de papel sellado y de timbre y se dictan otras disposiciones en materia de impuestos indirectos
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Text of the article
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Constitutional history
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