La base gravable será el valor total de la cuenta determinada en el comprobante de egreso que se autorice para la persona natural o jurídica, o el valor de su contrato.
Ley 2023 de 2020 →In force
Article 7
Base Gravable
Ley 2023 de 2020 · Por medio de la cual se crea la tasa Pro Deporte y Recreación
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
✓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.
1 ruling · source: the operative part of each ruling