Incumplimiento. El incumplimiento de la obligación formal de la conciliación fiscal, se considera para efectos sancionatorios como una irregularidad en la contabilidad, sancionable de acuerdo con el artículo 655 del Estatuto Tributario.
Decreto 1625 de 2016 →In force
Article 1.7.5
Incumplimiento
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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Text of the article
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Constitutional history
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