ACT 123 OF 1994
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
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.
. 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
The Minister of National Education, Maruja Pachon Villamizar