La Oficina de Cambios registrará las inversiones de divisas con el fin de constatar la efectividad de las inversiones colombianas en Zona Franca. Para efectos del reintegro de sus rendimientos exigirá anualmente los balances financieros y los estados de pérdidas y ganancias debidamente certificados por el Revisor Fiscal. CAPITULO VIII. DEL RÉGIMEN DE COMERCIO EXTERIOR
Decreto 1471 de 1986 →In force
Article 31
Decreto 1471 de 1986 · por el cual se desarrolla la Ley 109 de 1985.
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Text of the article
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Constitutional history
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