Cuando de la corrección aritmética resulte un mayor impuesto a cargo del contribuyente, o un menor saldo a su favor, se aplicará sanción del ciento por ciento (100%) sobre el mayor o menor valor determinado, según el caso, sin perjuicio de los intereses moratorios a que haya lugar.
Decreto 3803 de 1982 →In force
Article 46
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
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