Las solicitudes de devolución deberán resolverse dentro de los treinta (30) días siguientes a su presentación en debida forma. Vencido este término sin que hubieren sido resueltas se causarán intereses a cargo del fisco y a favor del responsable que se liquidarán a la misma tasa de los intereses corrientes.
Decreto 3541 de 1983 →In force
Article 31
Decreto 3541 de 1983 · Por el cual se introducen modificaciones al régimen del impuesto sobre las ventas
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Text of the article
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Constitutional history
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