ARTICULO 32 . Concepto de crédito a corto plazo. Para efectos del artículo 124-1 del Estatuto Tributario, se entiende por créditos a corto plazo, originados en la importación de materias primas y mercancías, los exigibles en un término máximo de 12 meses.
Decreto 836 de 1991 →In force
Article 32
Decreto 836 de 1991 · por el cual se reglamenta la Ley 49 de 1990, y se dictan otras disposiciones.
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