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La Autoridad Tributaria precis\u00f3 mediante concepto lo relativo al c\u00f3mputo de t\u00e9rminos a partir de la notificaci\u00f3n electr\u00f3nica as\u00ed: \u201cAhora, algunas disposiciones establecen un t\u00e9rmino en meses para dar respuesta al acto administrativo o interponer recursos en contra de \u00e9ste (e.g. art\u00edculo 720 del Estatuto Tributario respecto al recurso de reconsideraci\u00f3n), sobre lo cual, adem\u00e1s de atender los art\u00edculos 59 y 60 de la Ley 4 de 1913 tambi\u00e9n se debe examinar el art\u00edculo 62 ib\u00eddem, ya que precisa que los plazos de meses \u201cse computan seg\u00fan el calendario; pero si el \u00faltimo d\u00eda fuere feriado o de vacante, se extender\u00e1 el plazo hasta el primer d\u00eda h\u00e1bil\u201d Por ende, el t\u00e9rmino en meses que disponga la correspondiente disposici\u00f3n se deber\u00e1 computar una vez transcurrido (o finalizado) el plazo de cinco (5) d\u00edas de que trata el inciso 3\u00b0 del art\u00edculo 566-1 del Estatuto Tributario.\u201d<\/em><\/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@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjYxOTUifX0=@” 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” button_text_color=”#ffffff” button_bg_color=”#ac1c21″ button_border_width=”0px” button_border_color=”rgba(0,0,0,0)” button_border_radius=”100px” button_letter_spacing=”1px” button_font=”Libre Franklin|600|||||||” button_icon=”||divi||400″ button_on_hover=”off” background_layout=”dark” custom_margin=”1px||7px|0px” custom_padding=”10px|31px|10px|24px|true|false” animation_style=”zoom” hover_enabled=”0″ button_letter_spacing_hover=”1px” button_bg_color_hover=”#27d8d2″ global_colors_info=”{}” 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cual, adem\u00e1s 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