El valor de las rentas que se ordene devolver y que corresponda a vigencias fiscales cuyos saldos se encuentren diferidos en el balance de la Hacienda, se contabilizará directamente con cargo a dicho activo diferido sin que tal operación afecte las cuentas del Tesoro.
Ley 32 de 1978 →In force
Article 8
Ley 32 de 1978 · Sobre Presupuesto de Rentas y Recursos de Capital y Ley de Apropiaciones para la vigencia fiscal del 1º de enero al 31 de diciembre de 1979
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