JurídicoESEN

Article 1

º

Decreto 331 de 1976 · Por el cual se dictan disposiciones reglamentarias en materia del impuesto sobre la renta y complementarios

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

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Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

º. Las entidades sometidas a la vigilancia de la Superintendencia Bancaria no están obligadas a presentar las informaciones adicionales a que se refiere el artículo 55 del Decreto 187 de 1975, para la deducción por concepto de intereses pagados, dentro de los límites previstos por el artículo 47 del Decreto 2053 de 1974.

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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.
See all of Decreto 331 de 1976