La base gravable del impuesto al consumo de bebidas alcohólicas que esta ley establece no puede ser afectada o disminuida con impuestos descontables de cualquier tipo.
Ley 1816 de 2016 →In force
Article 22
Prohibición De Impuestos Descontables En El Impuesto Al Consumo
Ley 1816 de 2016 · por la cual se fija el régimen propio del monopolio rentístico de licores destilados, se modifica el impuesto al consumo de licores, vinos, aperitivos y similares, y se dictan otras disposiciones.
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