º. Bocadillo de guayaba excluido. Para efecto de la exclusión contenida en artículo 424 del Estatuto Tributario, correspondiente a la partida arancelaria 08.04, se entiende por elaboración de manera artesanal aquella que es realizada tanto por personas naturales como jurídicas de manera predominantemente manual, con un alto porcentaje de materia prima natural.
Decreto 1345 de 1999 →In force
Article 3
º
Decreto 1345 de 1999 · por el cual se reglamenta la Ley 488 de 1998, el Estatuto Tributario y se dictan otras disposiciones
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