º NO EXISTE PRESUNCION DE INGRESO. No hay presunción legal de que el valor de las consignaciones efectuadas por los contribuyentes en cuentas corrientes y cuentas de ahorro constituyan ingresos.
Decreto 634 de 1988 →In force
Article 4
No Existe Presuncion De Ingreso
Decreto 634 de 1988 · Por el cual se reglamenta parcialmente los artículos 18 de la Ley 50 de 1984, 50 de Ley 75 de 1986 y 17 y 18 del Decreto- Ley 2003 de 1987 y se dictan otras disposiciones
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.
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.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.