Son sujetos pasivos del impuesto de papel sellado y timbre nacional, por regla general solidariamente, las personas interesadas en la expedición, registros o de documentos gravados, o en realización o aprovechamiento de actos, hechos u operaciones gravadas. Los poseedores de automóviles. Las personas que deben hacer el recaudo en la fuente.
Decreto 284 de 1973 →In force
Article 30
Decreto 284 de 1973 · DECRETO 284 DE 1973, 26/02/1973, Por medio del cual se reajustan los impuestos de timbre nacional y papel sellado
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Text of the article
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Constitutional history
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