La obligación de presentar libros de contabilidad consagrada en el artículo 15 del Decreto 3803 de 1982, deberá cumplirse, en las oficinas o establecimientos del contribuyente obligado a llevarlos.
Ley 9 de 1983 →In force
Article 97
Ley 9 de 1983 · Por la cual se expiden normas fiscales relacionadas con los impuestos de renta y complementarios, aduanas, ventas y timbre nacional, se fijan unas tarifas y se dictan otras disposiciones
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