Conservación de documentos . El agente retenedor correspondiente o la autoridad competente, deberá conservar una copia de los documentos que comprueban la exclusión o exención del impuesto durante el término establecido en el artículo 632 del Estatuto Tributario.
Decreto 1625 de 2016 →In force
Article 1.3.3.27
Conservación De Documentos
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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Text of the article
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Constitutional history
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