JurídicoESEN

Article 25

Decreto 353 de 1984 · Por el cual se reglamenta parcialmente la Ley 09 de 1983 y se dictan otras disposiciones

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

01

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

El plazo adicional de que trata el artículo 26 de la Ley 09 de 1983, debe solicitarse por el contribuyente ante la Dirección General de Impuestos Nacionales, por lo menos con un (1) mes de anterioridad a la fecha del venci miento del término que tiene para declarar.

02

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Decreto 353 de 1984