Decree 874 regulated tax normalization.
The rule regulates articles 42 to 49 of Law 1943 of 2018, currently sued before the Constitutional Court, which allow making a new normalization and/or tax reorganization with the assets and/or liabilities of the taxpayers of the ordinary regime before September 25, 2019. Last May 20, 2019, the Ministry of Finance issued its Decree 874, … Read more
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