°. Los nacionales colombianos y los extranjeros residentes en el país menores de dos años no estarán sujetos al pago de dicho impuesto. Se entiende por extranjeros residentes en el país quienes hayan obtenido visa de residentes en Colombia.
Decreto 746 de 1967 →In force
Article 3
Los Nacionales Colombianos Y Los Extranjeros Residentes En El País Menores De Dos Años No Estarán Sujetos Al Pago De Dicho Impuesto
Decreto 746 de 1967 · por el cual se complementa el Decreto 1592 de 1966.
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