Articulo 116 . No habrá lugar a determinar la renta por el sistema de comparación de patrimonios cuando el pasivo solicitado en la declaración de renta y patrimonio no reúna los requisitos exigidos por el artículo 124 del Decreto 2053 de 1974, siempre que el contribuyente demuestre la existencia del mismo.
Decreto 187 de 1975 →In force
Article 116
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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