En el caso de que la contabilidad llevada por un contribuyente permitiera la determinación de la renta gravable el sistema del Decreto 1220 de 1939 y éste así lo requiere, podrá presentar su declaración en esa forma. Escogido por el contribuyente un sistema de los anteriores, no podrá variarlo posteriormente.
Decreto 554 de 1942 →In force
Article 29
Decreto 554 de 1942 · Por el cual se dictan disposiciones sobre impuestos
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