Concepto de crédito a corto plazo. Para efectos del artículo 124-1 del Estatuto Tributario, se entiende por créditos a corto plazo, originados en la importación de materias primas y mercancías, los exigibles en un término máximo de doce (12) meses. (Artículo 32, Decreto 0836 de 1991)
Decreto 1625 de 2016 →In force
Article 1.2.1.18.36
Concepto De Crédito A Corto Plazo
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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