Decreto 1625 de 2016 →In force

Article 1.4.1.7.2

Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.

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

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Contratos de cuenta corriente bancaria. Para efectos del numeral 19 del artículo 26 de la Ley que se reglamenta, (hoy numeral 19 del artículo 530 del Estatuto Tributario), entiéndese comprendidos dentro de los contratos de cuenta corriente bancaria, los instrumentos otorgados en desarrollo de tales contratos, distintos de los cheques.

(Artículo 13, Decreto 1222 de 1976)

Constitutional history

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See all of Decreto 1625 de 2016