JurídicoESEN

Article 12

Contabilidad Al Día

Decreto 1798 de 1990 · por el cual se dictan normas sobre libros de comercio.

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

01

Text of the article

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

Contabilidad al día. Los comerciantes deben registrar sus operaciones a más tardar dentro del mes siguiente a la fecha de su ocurrencia, sin perjuicio de lo dispuesto en normas especiales.

02

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 Decreto 1798 de 1990