° Impuesto de Timbre en las cartas de crédito. En el caso de las cartas de crédito, el Impuesto de Timbre se causará al momento en que ésta se haga efectiva.
Decreto 180 de 1993 →In force
Article 4
Impuesto De Timbre En Las Cartas De Crédito
Decreto 180 de 1993 · por el cual se reglamenta parcialmente el Estatuto Tributario y se dictan otras disposiciones.
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Text of the article
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