JurídicoESEN

Article 11

Los Talonarios De Cheques Excluidos Del Iva

Decreto 1107 de 1992 · por el cual se reglamenta parcialmente la Ley 6ª de 1992 y el Estatuto Tributario.

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

✓Verbatim text as it appears in the provision. Hard data, citable.

Los talonarios de cheques excluidos del IVA. Conforme a lo dispuesto en la posición 49.07 del artículo 424 del Estatuto Tributario están excluidas del IVA los talonarios de cheques y análogos, solo cuando se efectúen transacciones de los mismos como especies venales o títulos valores.

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Constitutional history

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See all of Decreto 1107 de 1992