Cuando el responsable del impuesto sobre las ventas lleve su contabilidad a base de causación podrá restar el valor de los impuestos líquidados por las compras, aunque éstas no se hayan cancelado.
Decreto 1988 de 1974 →In force
Article 22
Decreto 1988 de 1974 · Por el cual se introducen modificaciones al régimen del impuesto sobre las ventas
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Text of the article
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Constitutional history
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