Las normas de este Decreto que expresamente exijan desarrollo reglamentario, sólo empezarán a regir una vez se hayan expedido los correspondientes decretos reglamentarios. Las demás, rigen a partir de la fecha de expedición de este Decreto.
Decreto 3803 de 1982 →In force
Article 86
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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Text of the article
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Constitutional history
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