º. En el evento en que se hayan presentado solicitudes de devolución ante la DIAN o ante el Fondo de Garantías de Instituciones Financieras, Fogafin, o se hayan rescindido, anulado o resuelto operaciones, con anterioridad a la fecha de expedición del presente decreto, el declarante podrá aplicar el procedimiento aquí definido, conservando los soportes de dicha operación por el término legal.
Decreto 1590 de 1999 →In force
Article 4
º
Decreto 1590 de 1999 · por el cual se reglamenta parcialmente el Decreto 2331 de 1998
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