INDEPENDENCIA DE LAS LIQUIDACIONES. La liquidación de impuestos de cada año gravable constituye una obligación individual e independiente a favor del Estado y a cargo del contribuyente.
Decreto 624 de 1989 →In force
Article 694
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
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Text of the article
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Constitutional history
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