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Mediante doctrina la Autoridad Tributaria se\u00f1al\u00f3 en relaci\u00f3n con la posibilidad de aplicar de manera simult\u00e1nea o concurrente el art\u00edculo 640 del Estatuto Tributario y el art\u00edculo 48 de la Ley 2155 de 2021, que no es posible, pues el art\u00edculo 640 procede en la etapa de aplicaci\u00f3n del r\u00e9gimen sancionatorio establecido en el Estatuto Tributario, mientras que el art\u00edculo 48 de la Ley 2155 de 2021 se aplicar\u00e1 dentro del proceso de cobro a solicitud del contribuyente, siempre que se cumpla con la totalidad de los requisitos y condiciones se\u00f1alados en la norma.<\/p>\n
Consulte el documento en el siguiente vinculo.<\/p>\n
Contacto:<\/p>\n
info@blancodecastro.com<\/p>\n
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Mediante doctrina la Autoridad Tributaria se\u00f1al\u00f3 en relaci\u00f3n con la posibilidad de aplicar de manera simult\u00e1nea o concurrente el art\u00edculo 640 del Estatuto Tributario y el art\u00edculo 48 de la Ley 2155 de 2021, que no es posible, pues el art\u00edculo 640 procede en la etapa de aplicaci\u00f3n del r\u00e9gimen sancionatorio establecido en el Estatuto […]<\/p>\n","protected":false},"author":2,"featured_media":4356,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[222],"tags":[],"yst_prominent_words":[],"class_list":["post-4439","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b092022"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2022\/03\/actualidad-en-derecho-tributario-blanco-de-castro-abogados.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=4439"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4439\/revisions"}],"predecessor-version":[{"id":4442,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4439\/revisions\/4442"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/4356"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=4439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=4439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=4439"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=4439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}