JurídicoESEN

Article 25

Decreto 2247 de 1974 · Por el cual se modifican normas procedimentales en materia tributaria y se dictan otras disposiciones

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.

El recurso de reconsideración podrá interponerse verbalmente, en los casos de contribuyentes que declaren rentas de trabajo en más de un ochenta por ciento (80%) del total de sus ingresos brutos, siempre que la diferencia entre la liquidación de revisión y la privada fuere inferior a diez pesos ($10.000.00).

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 2247 de 1974