ACT 123 OF 1994

(February 11)

Official Journal No. 41.228 of 17 February 1994

285 of Act 223 of 1995 >

By means of which sales tax is excluded from entry tickets to children's sports and recreation events.

THE CONGRESS OF COLOMBIA,

DECRETA:

ARTICLE 1o. 285 of Law 223 of 1995 > Exclude from sales tax on ticket tickets to sports and recreation events as well as circuses under carp, amusement parks (i) the need for a more efficient and more efficient use of the resources of the Member States in the field of education and training.

The sales tax exclusion that this item deals with should be reflected in the reduction in the price of entry tickets.

ARTICLE 2o. 285 of Act 223 of 1995 > Add to article 424 of the Tax Statute the following paragraph:

" ARTICLE 424. Third paragraph. Entry tickets for sports and recreation events as well as for circuses under carp, parks of mechanical attractions, zoos, tuition, pensions and the like paid to training institutions and sports practices, are excluded from sales tax.

ARTICLE 3o. 285 of Law 223 of 1995 > This Law governs from the date of its enactment.

The President of the honorable Senate of the Republic,

JORGE RAMON ELIAS NADER.

The Secretary of the Honourable Senate of the Republic,

PEDRO PUMAREJO VEGA.

The President of the honorable House of Representatives,

JOSE JATTIN SAFAR.

The Secretary General of the honorable House of Representatives,

DIEGO VIVAS TAFUR.

COLOMBIA-NATIONAL GOVERNMENT

Publish and execute.

Dada en Santafe de Bogota, D.C., on 11 February 1994.

CESAR GAVIRIA TRUJILLO.

The Deputy Minister of Finance and Public Credit,

in charge of the

Office of the Minister of Finance and Public Credit,

HECTOR JOSE CHAIN PIN.

The Minister of National Education,

MARUJA PACHON DE VILLAMIZAR

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