El contribuyente que espontáneamente, es decir, antes de que el funcionario de Hacienda correspondiente lo requiera al efecto, sea verbalmente o por escrito, en todo caso antes de practicarse la respectiva liquidación, corrija su declaración defectuosa con el objeto de incluír rentas o patrimonios omitidos involuntariamente en ella, no sufrirá sanción alguna. Queda así modificado el artículo 49 del Decreto extraordinario número 554 de 1942.
Ley 54 de 1945 →In force
Article 1
Ley 54 de 1945 · Por la cual se modifican unas disposiciones fiscales y se dictan otras
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Text of the article
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