Gravámenes. Los recursos del Sistema General de Regalías y los gastos que realicen las entidades territoriales así como los ejecutores de los proyectos de inversión con cargo a tales recursos, están exentos del gravamen a los movimientos financieros y estos recursos no son constitutivos de renta.
Decreto 4923 de 2011 →In force
Article 130
Gravámenes
Decreto 4923 de 2011 · por el cual se garantiza la operación del Sistema General de Regalías.
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Text of the article
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