En las pólizas de seguros generales (casco, aviación), para los cuales la Superintendencia permita el fraccionamiento de las primas, el impuesto debe pagarse sobre la prima correspondiente a cada uno de los certificados periódicos que las compañías emitan en aplicación de la póliza original.
Decreto 3541 de 1983 →In force
Article 78
Decreto 3541 de 1983 · Por el cual se introducen modificaciones al régimen del impuesto sobre las ventas
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