JurídicoESEN

Article 18

Declaraciones Que Se Tienen Por No Presentadas

Decreto 2141 de 1996 · por el cual se reglamentan los capítulos VII, VIII, IX, X y XI, el artículo 257 de la Ley 223 de 1995 y se dictan otras disposiciones.

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.

Declaraciones que se tienen por no presentadas. Las declaraciones tributarias de que trata el presente capitulo se tendrán por no presentadas en los mismos casos previstos en el Estatuto Tributario.

02

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Decreto 2141 de 1996