El inciso primero del artículo 858 del Estatuto Tributario quedará así:
"Cuando la solicitud de devolución o compensación no cumpla con los requisitos, el auto inadmisorio deberá dictarse en un término máximo de quince (15) días."
Ley 223 de 1995 →In force
Article 143
Auto Inadmisorio
Ley 223 de 1995 · Por la cual se expiden normas sobre racionalización tributaria y se dictan otras disposiciones
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Text of the article
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Constitutional history
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