Articulo 38 . Cuando existan deudas contraídas para el pago de costos o gastos deducibles que deban ser pagadas en moneda extranjera, contraídas con personas diferentes del proveedor o del beneficiario de los pagos deducibles, los ajustes por perdida en cambio se harán en la forma establecida por los artículos 30 y 54 del Decreto 2053 de 1974.
Decreto 187 de 1975 →In force
Article 38
Decreto 187 de 1975 · Por medio del cual se dictan disposiciones reglamentarias en materia de impuestos sobre la renta y complementarios
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