Cuando haya desacuerdo entre la declaración de renta y patrimonio y los asientos de contabilidad de un mismo contribuyente, prevalecen éstos. Si las cifras registradas en los asientos contables referentes a costos, deducciones, exenciones especiales y pasivos, exceden el valor de los comprobantes externos los conceptos correspondientes se entenderán comprobados hasta concurrencia del valor de dichos comprobantes.
Decreto 1651 de 1961 →In force
Article 78
Decreto 1651 de 1961 · Por el cual se dictan normas procedimentales para la aplicación de la ley 81 de 1960
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Text of the article
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Constitutional history
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