Quienes estando obligados a presentar declaración de renta y patrimonio por el año gravable de 1973 u otros anteriores, no la hubieren presentado, podrán hacerlo por el año gravable de 1974, sin que haya lugar a investigaciones, ni a liquidaciones de aforo, ni a sanción alguna.
Decreto 2053 de 1974 →In force
Article 139
Decreto 2053 de 1974 · DECRETO 2053 DE 1974, 30/09/1974, Por el cual se reorganizan el impuesto sobre la renta y complementarios
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