º Quienes, conforme al Decreto 1988 de 1974, estuvieron obligados a presentar la declaración de ventas expresada en el numeral 4 del artículo 12, deberán especificar los factores necesarios para determinar las ventas gravables y los impuestos de contables, sin perjuicio de los demás requisitos exigidos por la ley.
Decreto 2247 de 1974 →In force
Article 5
Decreto 2247 de 1974 · Por el cual se modifican normas procedimentales en materia tributaria y se dictan otras disposiciones
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