Los intereses corrientes establecidos en el presente Decreto solo se aplicarán a liquidaciones oficiales practicadas con base en declaraciones de renta y de ventas correspondientes al año o período gravable de 1974 y posteriores.
Decreto 2821 de 1974 →In force
Article 45
Decreto 2821 de 1974 · POR EL CUAL SE DICTAN NORMAS PROCEDIMENTALES EN MATERIA TRIBUTARIA
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