Cuando, en materia de impuesto de ventas, fuere procedente practicar el aforo, la sanción será del ciento por ciento (100%) del gravamen correspondiente sin perjuicio de los intereses corrientes. Si no resultare impuesto alguno, la sanción será de mil pesos ($ 1.000.00).
Decreto 2821 de 1974 →In force
Article 38
Decreto 2821 de 1974 · POR EL CUAL SE DICTAN NORMAS PROCEDIMENTALES EN MATERIA TRIBUTARIA
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