Through Which Are Excluded From Sales Tax Slips Tickets To Sporting Events And Children's Recreation

Original Language Title: Por medio de la cual se excluyen del impuesto sobre las ventas las boletas de entradas a los eventos deportivos y de recreación infantil

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ACT 123 OF 1994
(February 11)
Official Gazette No. 41228 of February 17, 1994

Through which are excluded from sales tax slips entry to sporting events and children's recreation. Summary

Term Notes
CONGRESS OF COLOMBIA DECREES
:
ARTICLE 1o. Exclúyense the sales tax slips entry to sporting events and children's recreation as circuses under tent, amusement rides, zoos, registrations, pensions and similar paid to training institutions and practices sport at the grassroots level.
The exclusion of sales tax referred to in this article should be reflected in the price reduction of input ballots.
Article 2.
. Hereby added to Article 424 of the Tax Code the following paragraph:.
"ARTICLE 424. Paragraph third ballots entry to sporting events and children's recreation as tented circuses, amusement rides, zoos, the fees, pensions and similar paid to training institutions and sports practices are excluded from sales tax.

the 3rd ITEM. this Law governs from the date of its enactment.
the President of the honorable Senate of the Republic, JORGE RAMON ELIAS NADER
.
the honorable secretary of the Senate, PUMAREJO VEGA PEDRO
.
the President of the honorable House of Representatives, || | FRANCIS JOSEPH Jattin SAFAR
the Secretary General of the honorable House of Representatives, DIEGO VIVAS TAFUR

REPUBLIC oF COLOMBIA - NATIONAL GOVERNMENT

published and execute Given in Bogota... , DC, on 11 February 1994.
César Gaviria Trujillo.
The Deputy Minister of Finance and Public Credit, manager

functions Office of the Minister of Finance and Public Credit, Hector Jose CHAIN ​​
CLAVIJO.
The Minister of National Education, Maruja Pachon Villamizar