FISCAL BALANCE
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DECRETO 1684 DE 2017
Article 2.2.1.6.3. Determination and
distribution of the tax on consumption of
cigarettes and manufactured tobacco. For
purposes of determining additional income
generated as of January 1, 2017 due to the
increase in the excise tax rate, cigarettes and
tobacco prepared, which will be used to
finance health insurance and maintain the
destinations of said tax, prior to Law 1819 of
2016, the departments and the Capital District
must apply the following process:
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