°. Vigencia. El presente decreto rige a partir de la fecha de su publicación y, de acuerdo con lo establecido en el artículo 338 de la Constitución Política, no podrá aplicarse sino a partir del período fiscal siguiente con relación a los aspectos que regulen tributos cuya base sea el resultado de hechos ocurridos durante un período determinado.
Decreto 2193 de 2013 →In force
Article 4
Vigencia
Decreto 2193 de 2013 · por el cual se reglamenta parcialmente el Estatuto Tributario.
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