Responsables del IVA en la importación de bienes para su propio consumo. Quienes importen bienes gravados para su propio consumo responden únicamente por el pago del impuesto de ventas que genera tal importación.
(Artículo 21, Decreto 570 de 1984)
Decreto 1625 de 2016 →In force
Article 1.3.1.4.1
Responsables Del Iva En La Importación De Bienes Para Su Propio Consumo
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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