Discriminación del impuesto sobre las ventas en el comprobante de pago con tarjetas de crédito. Los responsables del impuesto sobre las ventas, podrán discriminar el impuesto en los comprobantes de pago con tarjeta de crédito que elaboren por las ventas realizadas o los servicios prestados.
Decreto 422 de 1991 →In force
Article 24
Decreto 422 de 1991 · por el cual se reglamenta parcialmente el Estatuto Tributario.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.