Ley 2277 de 2022 →In force

Article 24

Ley 2277 de 2022 · Por medio de la cual se adopta una reforma tributaria para la igualdad y la justicia social y se dictan otras disposiciones.

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

Text of the article

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amends decreto 624/89

Modifíquese el inciso tercero del artículo 364-5 del Estatuto Tributario, el cual quedará así:

Las entidades del Régimen Tributario Especial deberán actualizar anualmente, en los primeros seis (6) meses de cada año, la información a la que se refiere este registro.

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.

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