º . Ninguno de los establecimientos de crédito, instituciones financieras, compañías de seguros y reaseguros de que trata el presente Decreto, pagará en cada municipio o en el Distrito Especial de Bogotá, como impuesto de industria y comercio, una suma inferior a la válida y efectivamente liquidada como impuesto de industria y comercio durante la vigencia presupuestal de 1982.
Decreto 3816 de 1982 →Struck down
Article 5
Decreto 3816 de 1982 · Por el cual se modifica la Ley 57 de 1981
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