JurídicoESEN

Article 50

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.

La sanción por inexactitud será equivalente al doscientos por ciento (200%) de la diferencia entre el impuesto que hubiere podido resultar de no haberse establecido la inexactitud y el impuesto liquidado.

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.
See all of Decreto 3803 de 1982