Base gravable del servicio de transporte aéreo nacional de pasajeros incluido en paquetes turísticos. En los tiquetes aéreos nacionales que se vendan en paquetes turísticos, el valor sobre el cual se liquidará el impuesto a las ventas será el valor que le corresponda a la aerolínea por la prestación del servicio.
Decreto 433 de 1999 →In force
Article 21
Decreto 433 de 1999 · POR EL CUAL SE REGLAMENTA LA LEY 488 DE 1998, EL ESTATUTO TRIBUTARIO Y SE DICTAN OTRAS DISPOSICIONES.
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