Las empresas cobijadas por este Decreto estarán obligadas a llevar su contabilidad en forma que permita establecer con precisión y claridad el monto de las ventas que realicen y los factores que influyen en la liquidación del impuesto.
Decreto 1361 de 1942 →In force
Article 12
Decreto 1361 de 1942 · Por el cual se dictan algunas medidas de carácter fiscal
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Text of the article
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Constitutional history
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