FACULTAD PARA FIJAR TRÁMITES DE DEVOLUCIÓN DE IMPUESTOS. El Gobierno establecerá trámites especiales que agilicen la devolución de impuestos pagados y no causados o pagados en exceso.
Decreto 624 de 1989 →In force
Article 851
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
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Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
supplemented (inciso) by ley 223/95 supplemented by ley 383/97 repealed (inciso 2) by decreto 150/97 amended by ley 383/97
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Constitutional history
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