Vigencia y derogaciones. El presente Decreto rige a partir de su expedición y deroga las normas que le sean contrarias, en especial las siguientes: artículos 4 y 7 del Decreto 422 de 1991; artículos 21, 22, 23 del Decreto 836 de 1991 y artículo 39 del Decreto 2076 de 1992.
Decreto 1165 de 1996 →In force
Article 15
Decreto 1165 de 1996 · por el cual se reglamentan los artículos 437-2, 615, 616-1, 616-2, 617, 618 618-2 del Estatuto Tributario.
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