Art. 196
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TaxCode
Tax Statute (Estatuto Tributario)
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Decree 624 of 1989. Taxes administered by DIAN: income tax, VAT, withholding, procedure. Official compiled Spanish text from Función Pública.
Official sourceDecreto 624 de 1989
→ Art. 196
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For reference only. Colombian law changes; confirm the current official text before acting.