JurídicoESEN

Article 33-1

Tratamiento Tributario De Instrumentos Financieros Medidos A Costo Amortizado

Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.

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.

-1. Tratamiento tributario de instrumentos financieros medidos a costo amortizado . Los ingresos, costos y gastos provenientes de instrumentos financieros medidos a costo amortizado, se entienden realizados de conformidad con lo previsto en el primer inciso del artículo 28, 59, 105 de este Estatuto.

02

Constitutional history

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See all of Decreto 624 de 1989