Ley 109 de 1985 →In force

Article 31

Ley 109 de 1985 · Por la cual se establece el estatuto de las zonas francas

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.

Las zonas francas que desarrollen actividades industriales y comerciales llevarán contabilidad independiente para cada una de ellas, sin perjuicio de que puedan aplicar recursos generados por una o por otra a cualquiera de los programas de carácter industrial o comercial que adelanten.

En todo caso, los estados financieros se consolidarán al final de cada ejercicio.

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.

See all of Ley 109 de 1985