JurídicoESEN

Article 13

Decreto 1023 de 1983 · Por el cual se dictan disposiciones reglamentarias en materia de declaración de renta y patrimonio por el año gravable de 1982

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

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Articulo 13 . Los contribuyentes que ajusten al valor comercial el costo de sus activos fijos poseídos a 31 de diciembre de 1982, deben informar en la declaración de renta los requisitos exigidos en el artículo 7º del Decreto 2395 e 1979.

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Constitutional history

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