° . Dentro de la declaración deberá presentarse una liquidación privada de los tributos correspondientes. En una y otra deberán despreciarse las fracciones de peso y, si fuere del caso, incluir la sanción por extemporaneidad. Cuando se adicione o corrija la declaración, simultáneamente deberá corregirse la liquidación privada.
Decreto 2821 de 1974 →In force
Article 8
Decreto 2821 de 1974 · POR EL CUAL SE DICTAN NORMAS PROCEDIMENTALES EN MATERIA TRIBUTARIA
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