La sola inexactitud en la declaración del patrimonio o de la renta, dará lugar a un recargo del cincuenta por ciento (50%) sobre el valor del impuesto, incluídas las tres (3) bases sobre las cuales se liquida.
Ley 78 de 1935 →Amended
Article 20
Ley 78 de 1935 · Por la cual se reforman las disposiciones vigentes del impuesto sobre la renta, se aumenta la tarifa, se establecen unos impuestos adicionales y se suprimen otros
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.
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.