º. Control integral. Los bienes introducidos al territorio nacional sin el pago de los tributos aduaneros correspondientes, no podrán ser tratados como costo o deducción en el impuesto sobre la renta.
Decreto 88 de 1997 →Struck down
Article 9
Control Integral
Decreto 88 de 1997 · por medio del cual se expiden normas para erradicar la evasion tributaria y el contrabando.
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