JurídicoESEN

Article 64

Requisitos De La Factura De Venta

Ley 788 de 2002 · por la cual se expiden normas en materia tributaria y penal del orden nacional y territorial; 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.

Modifíquese el literal c) del artículo 617 del Estatuto Tributario, el cual queda así:

"c) Apellidos y nombre o razón social y NIT del adquirente de los bienes o servicios, junto con la discriminación del IVA pagado".

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.
See all of Ley 788 de 2002