Art. 440
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Decree 624 of 1989. DIAN compilation in Spanish, plus Luque Law’s unofficial U.S. English desk translation. Not a gazette; confirm the official Spanish text.
Spanish is the DIAN compilation. English is Luque Law’s unofficial U.S. desk translation, not a gazette.
Official sourceDecreto 624 de 1989 — Compilación Jurídica DIAN
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For reference only. Colombian law changes; confirm the current official text before acting.