Título Final. Disposiciones finales

Arts. 186–1894 articlesFecha de corte no indicada en la fuente

Article 186 On Headings

The headings of the articles of this Code have no interpretative validity.

Article 187Amended Repealing Provisions

All legal or regulatory provisions that in the specific legislation of each tax refer to the matters governed by this Code are repealed. As well as all provisions opposed to the same.

*Reformado por el Artículo 48, del Decreto Del Congreso Número 58-96 el 15-08-1996

Article 188 Ordered Text of Tax Laws

Within the time limit of one year of this Code being in force, the Executive Branch shall publish a single, ordered and updated text of the tax laws.

Article 189Amended Entry into Force

This Code shall enter into force on October 2, 1991.

*Reformado por el Artículo 1, del Decreto Del Congreso Número 47-91 el 01-06-1991

Source: Superintendencia de Administración Tributaria (SAT), portal.sat.gob.gt. Fecha de corte no indicada en la fuente. Machine-translated from the official Spanish text; Códice is not legal advice, always verify against the official publication.