Articulo 79 . Se entiende por deudas manifiestamente pérdidas o sin valor aquellas cuyo cobro no es posible hacer efectivo por insolvencia de los deudores y de los fiadores, por falta de garantías reales o por cualquier otra causa que permita considerarlas como actualmente perdidas, de acuerdo con una sana práctica comercial.
Decreto 187 de 1975 →In force
Article 79
Decreto 187 de 1975 · Por medio del cual se dictan disposiciones reglamentarias en materia de impuestos sobre la renta y complementarios
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