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{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
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{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
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\expnd-1\expndtw-5\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 Antonio.
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 
\par }\pard \ltrpar\s18\qj \li102\ri115\sb143\sl360\slmult1\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin115\lin102\itap0\pararsid8606330 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 
De conformidad con el art\loch\af0\dbch\af31505\hich\f0 \'ed\loch\f0 \hich\f0 culo 20 del Decreto 4048 de 2008, este Despacho est\'e1\loch\f0  facultado}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd3\expndtw17\insrsid12395743\charrsid10168417 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 \hich\f0 para absolver las consultas escritas que se formulen sobre la interpretaci\'f3\loch\f0 \hich\f0 n y aplicaci\'f3
\loch\f0 n de las}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd9\expndtw47\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 normas tributarias,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 aduaneras}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 y}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 cambiarias,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 en}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 el}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 marco}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 las}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 competencias}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 la}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 \hich\f0 Direcci\'f3\loch\f0 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 Impuestos y}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw32\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 Aduanas}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw32\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 Nacionales.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd7\expndtw35\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 Por}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw31\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 consiguiente,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw32\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 no}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw32\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 corresponde}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw31\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw33\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 este}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw32\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 Despacho,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw32\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 en}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw32\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 ejercicio}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw32\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw31\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 \hich\f0 las funciones descritas anteriormente, prestar asesor\'ed\loch\f0 
\hich\f0 a espec\'ed\loch\f0 fica para atender casos particulares,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw3\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 
\hich\af0\dbch\af31505\loch\f0 ni juzgar o calificar las decisiones tomadas \hich\af0\dbch\af31505\loch\f0 por otras dependencias o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-2\expndtw-12\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 entidades.
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12395743\charrsid10168417 
\par }\pard\plain \ltrpar\s1\qj \li102\ri0\sb192\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\outlinelevel0\rin0\lin102\itap0\pararsid6513659 \rtlch\fcs1 \af0\afs36\alang1025 \ltrch\fcs0 
\fs36\lang9226\langfe9226\loch\af0\hich\af0\dbch\af31505\cgrid\langnp9226\langfenp9226 {\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0 Mediante}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd11\expndtw56\chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0 el}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd11\expndtw57\chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0 radicado}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd11\expndtw56\chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 
\hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd11\expndtw56\chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0 la}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd11\expndtw57\chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0 referencia,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd11\expndtw55\chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0  
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0 el}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd11\expndtw57\chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0 peticionario}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd11\expndtw56\chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0 consulta}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid6513659 \hich\af0\dbch\af31505\loch\f0 \hich\f0  sobre las sanciones aplicables cuando se presenta extempor\'e1\loch\f0 \hich\f0 neamente y se corrige la declaraci\'f3\loch\f0 n anual de activos }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0 en el}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid6513659 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid6513659 \hich\af0\dbch\af31505\loch\f0 exterior.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid12395743\charrsid6513659 

\par }\pard\plain \ltrpar\s18\qj \li0\ri0\sb5\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin0\lin0\itap0\pararsid6513659 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang9226\langfe9226\loch\af0\hich\af0\dbch\af31505\cgrid\langnp9226\langfenp9226 
{\rtlch\fcs1 \af0\afs36 \ltrch\fcs0 \fs36\insrsid12395743\charrsid10168417 
\par }\pard \ltrpar\s18\qj \li102\ri0\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin0\lin102\itap0\pararsid6513659 {\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\highlight7\insrsid12395743\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 
Sobre el particular, las consideraciones de este Despacho son las}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\expnd-2\expndtw-10\highlight7\insrsid12395743\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\highlight7\insrsid12395743\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 siguientes:}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\insrsid12395743\charrsid8720892 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12395743\charrsid10168417 
\par 
\par }\pard \ltrpar\s18\qj \li102\ri111\sl360\slmult1\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin111\lin102\itap0 {\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 \hich\f0 
En primer lugar, debe indicarse que la sanci\'f3\loch\f0 \hich\f0 n con ocasi\'f3\loch\f0 \hich\f0 n de la presentaci\'f3\loch\f0 \hich\f0 n extempor\'e1\loch\f0 nea de}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\expnd-5\expndtw-27\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 \hich\f0 la declaraci\'f3
\hich\af0\dbch\af31505\loch\f0 \hich\f0 n anual de activos en el exterior se encuentra consagrada en el par\'e1\loch\f0 grafo 1 del}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\expnd5\expndtw26\highlight7\insrsid12395743\charrsid10168417 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 \hich\f0 art\'ed\loch\f0 culo 641}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\expnd0\expndtw-2\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 del}{\rtlch\fcs1 \af0\afs32 
\ltrch\fcs0 \fs32\expnd4\expndtw23\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 Estatuto}{\rtlch\fcs1 
\af0\afs32 \ltrch\fcs0 \fs32\expnd4\expndtw23\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 Tributario}{
\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 .}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd4\expndtw22\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 
\ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 Sobre}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd4\expndtw21\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 el}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd4\expndtw23\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 particular,}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd4\expndtw22\highlight7\insrsid12395743\charrsid10168417 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 es}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\ul\expnd4\expndtw23\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 pertinente}{\rtlch\fcs1 
\af0\afs32 \ltrch\fcs0 \fs32\ul\expnd4\expndtw22\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 resaltar}
{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd4\expndtw22\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 
\hich\af0\dbch\af31505\loch\f0 que}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd4\expndtw24\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 la}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd4\expndtw22\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 
\ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 Ley}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd4\expndtw22\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 2010}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd4\expndtw22\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd4\expndtw21\highlight7\insrsid12395743\charrsid10168417 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 \hich\f0 2019 modific\'f3}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\ul\expnd-1\expndtw-9\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 el}{\rtlch\fcs1 \af0\afs32 
\ltrch\fcs0 \fs32\ul\expnd-1\expndtw-8\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 \hich\f0 par\'e1
\loch\f0 grafo}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd-1\expndtw-7\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 
\hich\af0\dbch\af31505\loch\f0 1}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd-1\expndtw-9\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 del}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd0\expndtw1\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 
\ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 \hich\f0 art\'ed\loch\f0 culo}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd-1\expndtw-8\highlight7\insrsid12395743\charrsid10168417 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 641}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\ul\expnd0\expndtw-1\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 del}{\rtlch\fcs1 \af0\afs32 
\ltrch\fcs0 \fs32\ul\expnd-1\expndtw-6\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 Estatuto}{
\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd-1\expndtw-8\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 
\hich\af0\dbch\af31505\loch\f0 Tributario,}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd-1\expndtw-7\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 en}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd-1\expndtw-9\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 
\ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 el}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd-1\expndtw-6\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 sentido}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd-1\expndtw-9\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }
{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd-2\expndtw-10\highlight7\insrsid12395743\charrsid10168417 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 reducir}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\ul\expnd-1\expndtw-7\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 la}{\rtlch\fcs1 \af0\afs32 
\ltrch\fcs0 \fs32\ul\expnd-1\expndtw-9\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 \hich\f0 sanci\'f3
\loch\f0 \hich\f0 n por extemporaneidad ah\'ed}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\expnd-1\expndtw-6\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\ul\highlight7\insrsid12395743\charrsid10168417 \hich\af0\dbch\af31505\loch\f0 prevista.}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\ul\insrsid12395743\charrsid10168417 
\par }\pard \ltrpar\s18\ql \li0\ri0\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12395743\charrsid10168417 
\par }\pard \ltrpar\s18\qj \li122\ri0\sb41\sl360\slmult1\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin0\lin122\itap0\pararsid8606330 {\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0 Lo}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd11\expndtw55\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 anterior}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd10\expndtw54\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 sin}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\expnd11\expndtw56\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 
perjuicio}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd11\expndtw56\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd10\expndtw54\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 la}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\expnd10\expndtw54\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 
procedencia}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd10\expndtw54\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd10\expndtw54\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 la}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\expnd10\expndtw54\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 
\hich\f0 sanci\'f3\loch\f0 n}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd11\expndtw55\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 \hich\f0 se\'f1\loch\f0 alada}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd10\expndtw54\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 en}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\charscalex99\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 \hich\f0 el art\'ed\loch\f0 
culo 651 del Estatuto Tributario, }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 \hich\f0 cuando el declarante env\'ed\loch\f0 e}{\rtlch\fcs1 \ab\af0\afs28 
\ltrch\fcs0 \b\fs28\ul\expnd13\expndtw68\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0 la}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\charscalex99\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 \hich\f0 declaraci\'f3\loch\f0 n}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\ul\expnd-1\expndtw-7\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0 anual}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\expnd0\expndtw-3\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\expnd-1\expndtw-8\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 activos}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\ul\expnd-1\expndtw-7\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0 en}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\expnd-1\expndtw-5\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 el}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\expnd-1\expndtw-6\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 exterior}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
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\hich\af0\dbch\af31505\loch\f0 con}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\expnd-1\expndtw-7\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
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\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 o}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
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\hich\af0\dbch\af31505\loch\f0 no}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\expnd-1\expndtw-7\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 corresponda}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\expnd-1\expndtw-8\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\ul\charscalex99\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 lo}{\rtlch\fcs1 
\ab\af0\afs28 \ltrch\fcs0 \b\fs28\ul\expnd-2\expndtw-13\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\ul\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 solicitado}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 ,}{\rtlch\fcs1 \ab\af0\afs28 
\ltrch\fcs0 \b\fs28\expnd-2\expndtw-14\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0 o}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-2\expndtw-13\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 no}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-2\expndtw-13\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 suministre}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\expnd-2\expndtw-14\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0 dicha}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-2\expndtw-14\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 \hich\f0 declaraci\'f3\loch\f0 n.}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\expnd-2\expndtw-14\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0 En}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-2\expndtw-13\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 efecto,}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-2\expndtw-14\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 esta}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\expnd-2\expndtw-13\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0 \hich\f0 sanci\'f3\loch\f0 n}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-2\expndtw-13\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 
\ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid12395743\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 es}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 
     aplicable}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-3\expndtw-18\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 cuando}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-3\expndtw-18\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 se}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\expnd-3\expndtw-18\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 
presenten}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-3\expndtw-17\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 los}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-3\expndtw-18\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 anteriores}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\expnd-3\expndtw-18\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 
supuestos,}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-3\expndtw-18\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 teniendo}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-3\expndtw-18\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 en}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\expnd-3\expndtw-18\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 
cuenta}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\charscalex99\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0 \hich\f0 la naturaleza informativa de la declaraci\'f3\loch\f0 n de activos en el}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\expnd-3\expndtw-17\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28\chshdng0\chcfpat0\chcbpat7\insrsid8720892\charrsid8606330 \hich\af0\dbch\af31505\loch\f0 exterior.}{\rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 
\b\fs28\insrsid8720892\charrsid8606330 
\par }\pard\plain \ltrpar\qj \li122\ri111\sb192\sl360\slmult1\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin111\lin122\itap0\pararsid8720892 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang9226\langfe9226\loch\af0\hich\af0\dbch\af31505\cgrid\langnp9226\langfenp9226 {\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 Lo}{\rtlch\fcs1 \af0\afs32 
\ltrch\fcs0 \fs32\expnd-2\expndtw-14\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0 anterior}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\expnd-2\expndtw-12\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 se}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\expnd-2\expndtw-11\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 encuentra}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\expnd-3\expndtw-15\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 en}{
\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\expnd-2\expndtw-11\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0 \hich\f0 armon\'ed\loch\f0 a}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\expnd-2\expndtw-14\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 con}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\expnd-2\expndtw-13\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 las}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\expnd-2\expndtw-14\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 consideraciones}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\expnd-2\expndtw-14\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 de}{
\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\expnd-2\expndtw-14\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0 la}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\expnd-2\expndtw-12\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 Entidad}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\charscalex99\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 
\ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 incluidas en el c\hich\af0\dbch\af31505\loch\f0 oncepto unificado sobre procedimiento tributario}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\expnd4\expndtw24\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 y}{
\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\charscalex99\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 
\hich\f0 r\'e9\loch\f0 gimen tributario sancionatorio \hich\f0 \endash \loch\f0  Concepto 14116 del 26 de julio de}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\charscalex99\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 2017, el cual}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\expnd-1\expndtw-8\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \fs32\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 se\'f1\loch\f0 ala:}{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 
\fs32\insrsid8720892\charrsid8720892 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin0\lin0\itap0\pararsid8720892 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid8720892\charrsid8720892 
\par }\pard \ltrpar\qj \li122\ri0\sb190\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\outlinelevel2\rin0\lin122\itap0\pararsid8720892 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0 \hich\f0 SANCI\'d3\loch\f0 N}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 
\par }\pard \ltrpar\qj \li122\ri0\sb139\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin0\lin122\itap0\pararsid8720892 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 CONDUCTA}{
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd0\expndtw-2\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0 SANCIONABLE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 
\par }\pard \ltrpar\ql \li122\ri2385\sb137\sl360\slmult1\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin2385\lin122\itap0\pararsid8720892 {\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0 \hich\f0 Sanci\'f3\loch\f0 \hich\f0 n por no enviar informaci\'f3\hich\af0\dbch\af31505\loch\f0 n o enviarla con errores (art. 651}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-9\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 E.T.)}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 No suministrar la informaci\'f3\loch\f0 
n tributaria}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-9\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0 exigida}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 
\par }\pard \ltrpar\ql \li122\ri2385\sb4\sl360\slmult1\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin2385\lin122\itap0\pararsid8720892 {\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0 \hich\f0 Suministrar la informaci\'f3\loch\f0 n tributaria exigida en forma}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-8\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 err\'f3\loch\f0 nea}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 Suministrar la informaci\'f3\loch\f0 n tributaria exigida en forma}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-2\expndtw-12\chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \chshdng0\chcfpat0\chcbpat4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 extempor\'e1
\loch\f0 nea}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 
\par }\pard \ltrpar\qj \li0\ri113\sb143\sl360\slmult1\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin113\lin0\itap0\pararsid8606330 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 Por}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd2\expndtw12\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 otra}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw11\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 parte,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw13\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 es}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw13\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 pertinente}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw12\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 resal\hich\af0\dbch\af31505\loch\f0 tar}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw12\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 que}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw12\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 la}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw12\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 Ley}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw13\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 2010}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw13\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw12\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 2019}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw13\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 incorpor\'f3}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw13\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 un}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw13\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 par\'e1\loch\f0 grafo}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw12\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 al art\'ed\loch\f0 \hich\f0 
culo 607 del Estatuto Tributario el cual establece que la obligaci\'f3\loch\f0 \hich\f0 n de presentar declaraci\'f3\loch\f0 n de}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-3\expndtw-17\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 activos en}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd5\expndtw29\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 el}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd6\expndtw32\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0 exterior}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd6\expndtw31\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 solamente}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd6\expndtw31\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 ser\'e1}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw30\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 aplicable}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw31\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 cuando}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw32\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 el}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw30\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 valor}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd5\expndtw29\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 patrimonial}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd5\expndtw29\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 de}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw31\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 los}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw30\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 activos}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw30\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 del}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd6\expndtw30\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 exterior pose\'ed\loch\f0 \hich\f0 dos a 1\'b0\loch\f0 \hich\f0 
 de enero de cada a\'f1\loch\f0 o sea superior a 2.000}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0 UVT.
\par }\pard \ltrpar\qj \li0\ri117\sb143\sl360\slmult1\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin117\lin0\itap0\pararsid8606330 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 Asimismo,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd7\expndtw37\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 debe}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd7\expndtw36\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 se\'f1\loch\f0 alarse}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd7\expndtw36\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 que}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd7\expndtw36\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 los}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd7\expndtw37\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 activos}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd7\expndtw37\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 del}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd7\expndtw37\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 contribuyente}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd7\expndtw36\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 que}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd7\expndtw36\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 sean}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd7\expndtw37\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 objeto}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd7\expndtw37\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 del}{\rtlch\fcs1 \af0 \ltrch\fcs0 
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\expnd7\expndtw37\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 \hich\f0 de normalizaci\'f3\hich\af0\dbch\af31505\loch\f0 \hich\f0 
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\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 Pablo Emilio Mendo\hich\af0\dbch\af31505\loch\f0 za}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\expnd0\expndtw-3\insrsid8720892\charrsid8720892 
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\loch\f0 \hich\f0 n de Gesti\'f3\loch\f0 n}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd0\expndtw-4\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid8720892\charrsid8720892 
\hich\af0\dbch\af31505\loch\f0 \hich\f0 Jur\'ed\loch\f0 dica.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8720892\charrsid8720892 
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\par }\pard \ltrpar\qj \li0\ri0\nowidctlpar\wrapdefault\nocwrap\nooverflow\faauto\rin0\lin0\itap0\pararsid8606330 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid8720892\charrsid8720892 \hich\af0\dbch\af31505\loch\f0 Publicado en D.O. 51.305 del 05 de mayo de}{
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\insrsid8606330 
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