Articulo 105 . Para los efectos del artículo 100 del Decreto 2053 de 1974, corresponde al contribuyente la prueba, que en su forma debe sujetarse a la ley colombiana, sobre el pago, liquidación y bases gravables del impuesto extranjero. De las ganancias y pérdidas ocasionales.
Decreto 187 de 1975 →In force
Article 105
Decreto 187 de 1975 · Por medio del cual se dictan disposiciones reglamentarias en materia de impuestos sobre la renta y complementarios
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