The Resource Estatuto Tributario

Estatuto Tributario

Estatuto Tributario
Estatuto Tributario
Decree 624 of 30 March 1989, enacted the new Tax Code. The Code will be applicable to taxes administered by the General Directorate and contains 933 articles referring to: income and complementary taxes, withholding tax, sales tax, stamp duty, and tax procedure, penalty and administration
Geographic coverage
  • Latin America
  • South America
Language note
  • corporate income tax
  • individual income tax
  • criminal tax law
  • sales tax
  • stamp duty
  • tax code
  • withholding tax

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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