Las reclamaciones pendientes ante la división de impuestos nacionales que lleven más de cuatro (4) años de hallarse en curso, deberán resolverse dentro del plazo de doce (12) meses, contados desde la fecha de la vigencia de la presente ley. Si no fueren resueltas en dicho plazo, se considerará que el recurso queda fallado en favor del contribuyente.
Ley 81 de 1960 →In force
Article 123
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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Text of the article
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Constitutional history
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