Cuando el contribuyente no presente libros de contabilidad, estando obligado a hacerlo, tendrán plena validez legal los métodos indirectos para determinar obligaciones tributarias, siempre y cuando se ciñan a las disposiciones que para tal efecto señale el correspondiente decreto reglamentario.
Decreto 3803 de 1982 →In force
Article 16
Decreto 3803 de 1982 · Por el cual se revisan algunas normas en materia de procedimiento tributario y se dictan otras sobre control de evasión de impuestos
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.
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.