La presente Resolución rige a partir del 15 de enero de 2022, previa su publicación en el Diario Oficial.
Resolucion 164 de 2021 →In force
Article 25
Vigencia
Resolucion 164 de 2021 · Por la cual se reglamentan los artículos 631-5 y 631-6 del Estatuto Tributario.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
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Text of the article
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Constitutional history
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