Ley 383 de 1997 →In force

Article 70

Ley 383 de 1997 · por la cual se expiden normas tendientes a fortalecer la lucha contra la evasión y el contrabando, 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.

supplements decreto 624/89

Adiciónase el artículo 851 del Estatuto Tributario con un Parágrafo que dice así:

"Parágrafo. La Dirección de Impuestos y Aduanas priorizara dentro del sistema de devolución automática previsto en este artículo, las devoluciones de las entidades sin animo de lucro.

Constitutional history

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