Ley 788 de 2002 →In force

Article 22

Efectos Del No Ajuste

Ley 788 de 2002 · por la cual se expiden normas en materia tributaria y penal del orden nacional y territorial; y se dictan otras disposiciones.

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

Text of the article

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

amends decreto 624/89

Modifícase el inciso segundo del artículo 353 del Estatuto Tributario, el cual queda así:

"Cuando un activo no monetario, no haya sido objeto de ajuste por inflación en el ejercicio, su valor patrimonial neto se excluirá para efectos del ajuste del patrimonio líquido".

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.

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See all of Ley 788 de 2002