Presentación de la declaración cuando se paga en dólares. En el evento del artículo anterior, deberá presentarse la declaración tributaria dentro de los plazos establecidos en el Decreto 3101 de 1990, ante cualquiera de los bancos o entidades financieras autorizadas.
Decreto 1402 de 1991 →In force
Article 7
Decreto 1402 de 1991 · por el cual se reglamenta parcialmente el Estatuto Tributario y se dictan otras disposiciones.
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Text of the article
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Constitutional history
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