Modificase el segundo inciso del artículo 18 de la Ley 677 del 3 de agosto de 2001, el cual quedará así:
"La tarifa del impuesto de que trata el presente artículo será del cuatro por ciento (4%)".
Ley 788 de 2002 →In force
Article 109
Ley 788 de 2002 · por la cual se expiden normas en materia tributaria y penal del orden nacional y territorial; y se dictan otras disposiciones.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
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Text of the article
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Constitutional history
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