LOS HECHOS QUE JUSTIFICAN AUMENTO PATRIMONIAL . Los hechos que justifiquen los aumentos patrimoniales deben ser probados por el contribuyente, salvo cuando se consideren ciertos de conformidad con el artículo 746.
Decreto 624 de 1989 →In force
Article 789
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
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Text of the article
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Constitutional history
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