Vigencia y derogatorias. El presente decreto rige a partir del 1º de abril de 1997 y deroga los Decretos 1960 y 2360 de 1996, y las demás disposiciones que le sean contrarias.
Decreto 700 de 1997 →In force
Article 45
Decreto 700 de 1997 · por el cual se reglamenta parcialmente el Estatuto Tributario y se dictan otras disposiciones.
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