En lo no previsto en este decreto se aplicarán, en lo pertinente las disposiciones del Estatuto Tributario y demás normas concordantes, para las devoluciones o compensaciones de saldos a favor.
Decreto 1243 de 2001 →In force
Article 12
Decreto 1243 de 2001 · por el cual se reglamenta el procedimiento de devoluciones y compensaciones del impuesto sobre las ventas en materiales de construcción utilizados en vivienda de interés social.
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