Los libros de contabilidad y sus comprobantes deberán presentarse conjuntamente a los funcionarios de impuestos nacionales legalmente autorizados para inspeccionarlos, en el momento en que éstos los requieran.
Decreto 1366 de 1967 →In force
Article 59
Decreto 1366 de 1967 · Por el cual se dictan normas contra la evasión y el fraude al impuesto sobre la renta, complementarios, especiales y sucesorales y se adoptan otras disposiciones
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