BASE GRAVABLE PARA INTERMEDIARIOS. En los casos de los incisos 1 y 2 del artículo 438, la base gravable para el intermediario será el valor total de la venta; para el tercero por cuya cuenta se vende, será este mismo valor disminuido en la parte que le corresponda al intermediario.
Decreto 624 de 1989 →In force
Article 455
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
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Text of the article
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Constitutional history
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