º . Vigencia y derogatorias . El presente Decreto rige a partir del 1 o de marzo de 1997 y deroga las disposiciones que le sean contrarias. Publíque se y cúmplase. Dado en Santa Fe de Bogotá, D. C., a 13 de enero de 1997. ERNESTO SAMPER PIZANO El Ministro de Hacienda y Crédito Público, José Antonio Ocampo Gaviria.
Decreto 85 de 1997 →In force
Article 4
Decreto 85 de 1997 · por el cual se reglamenta parcialmente el Estatuto Tributario y se dictan otras disposiciones.
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