JurídicoESEN

Article 10

De La Caducidad Del Cert

Decreto 566 de 2025 · por el cual se reglamenta el Certificado de Reembolso Tributario (CERT).

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

01

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

De la caducidad del CERT. El término de caducidad de los CERT será de dos (2) años contados a partir de la fecha su expedición. En este periodo, los CERT podrán negociarse libremente o utilizarse conforme a lo previsto en el artículo 3° del presente decreto.

02

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Decreto 566 de 2025