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La Autoridad Tributaria precis\u00f3 en su doctrina: \u201cCon base en la literalidad de este art\u00edculo, las divisiones de fiscalizaci\u00f3n de la entidad no requieren proferir un acto administrativo para declarar como no v\u00e1lida una declaraci\u00f3n que es ineficaz en virtud del art\u00edculo 580-1 del Estatuto Tributario, puesto que la norma es expresa al se\u00f1alar que dichas declaraciones no producir\u00e1n efecto legal alguno, sin necesidad de un acto administrativo que as\u00ed lo declare<\/em>\u201d.<\/p>\n Consulte el documento en el siguiente vinculo.<\/p>\n Contacto:<\/p>\n info@blancodecastro.com<\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjU4ODAifX0=@” url_new_window=”on” button_text=”DESCARGAR ART\u00cdCULO COMPLETO” button_alignment=”left” _builder_version=”4.17.4″ _dynamic_attributes=”button_url” custom_button=”on” button_text_size=”13px” 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