El sistema para calcular la deducción por agotamiento queda a opción del contribuyente, pero una vez elegido el sistema, sólo podrá cambiarlo por una sola vez, con autorización del Jefe de Rentas e Impuestos Nacionales, y previos los ajustes correspondientes que ordene este funcionario.
Decreto 1056 de 1953 →In force
Article 223
Decreto 1056 de 1953 · Por el cual se expide el Código de Petróleos
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Text of the article
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Constitutional history
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