Liquidación de aforo. Agotado el procedimiento anterior, el sujeto activo podrá dentro de los cinco (5) años siguientes al vencimiento del plazo señalado para declarar, determinar mediante una liquidación de aforo, la obligación tributaria al aportante que no haya presentado su liquidación.
Decreto 1074 de 2015 →In force
Article 2.2.4.12.3.12
Liquidación De Aforo
Decreto 1074 de 2015 · por medio del cual se expide el Decreto Único Reglamentario del Sector Comercio, Industria y Turismo.
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