Conforme al artículo 234 del Código de Comercio, el inventario deberá ser presentado personalmente ante la Superintendencia de Sociedades, tanto por el liquidador, como por un contador público cuando el liquidador no tenga tal calidad.
Circular 100-000020 de 2026 →In force
Article 7.9.4
Circular 100-000020 de 2026 · Circular Externa 100-000020 de 2 de julio de 2026
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