JurídicoESEN

Article 51

Comprobantes Y Correspondencia - Parte De La Contabilidad

Decreto 410 de 1971 · POR LA CUAL SE EXPIDE EL CÓDIGO DE COMERCIO

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

01

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Harán parte integrante de la contabilidad todos los comprobantes que sirvan de respaldo a las partidas asentadas en los libros, así como la correspondencia directamente relacionada con los negocios.

02

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

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See all of Decreto 410 de 1971