Métodos de valoración de inventarios. Para los contribuyentes obligados a llevar contabilidad, los métodos de valoración de inventarios, esto es, las fórmulas de cálculo del costo y técnicas de medición del costo, serán las establecidas en la técnica contable, o las que determine el Gobierno nacional.
Decreto 624 de 1989 →In force
Article 65
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
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Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
supplemented (parágrafo transitorio) by ley 223/95 amended by ley 1819/16 amended (parágrafo 1) by ley 223/95 amended by ley 174/94
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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.
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