Los ingresos corrientes se clasificarán en tributarios y no tributarios. Los ingresos tributarios se subclasificarán en impuestos directos e indirectos, y los ingresos no tributarios comprenderán las tasas y las multas (Ley 38 de 1989, art. 20, Ley 179 de 1994, art. 55, inciso 10, y arts. 67 y 71).
Decreto 111 de 1996 →In force
Article 27
Decreto 111 de 1996 · por el cual se compilan la Ley 38 de 1989, la Ley 179 de 1994 y la ley 225 de 1995 que conforman el Estatuto Orgánico del Presupuesto.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
1 ruling reviewed it
01
Text of the article
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02
Constitutional history
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