Moneda funcional. Cuando el contribuyente lleve su contabilidad en una moneda funcional diferente al peso colombiano, para efectos fiscales deberá tener a disposición de la administración tributaria, el detalle de la conversión de la moneda funcional al peso colombiano, de conformidad con lo establecido en el artículo 1.1.3 de este Decreto.
Decreto 1625 de 2016 →In force
Article 1.7.6
Moneda Funcional
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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