Las dudas provenientes de vacíos probatorios existentes en el momento de practicar las liquidaciones o de fallar los recursos, deben resolverse, si no hay modo de eliminarlas, a favor del contribuyente, cuando éste no se encuentre obligado a probar determinados hechos de acuerdo con los artículos siguientes
Decreto 1651 de 1961 →In force
Article 62
Decreto 1651 de 1961 · Por el cual se dictan normas procedimentales para la aplicación de la ley 81 de 1960
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Text of the article
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Constitutional history
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