Agreement No. 390, 11-15-2016, Instruction No. 236

Approves Instruction No. 236 to establish clarifications in judicial practice that make it possible to standardize the way to proceed in cases of conduct constituting the crime of tax evasion, by virtue of the modifications to the administrative procedures of the tax system, in accordance with Law No 113 “Of the Tax System”, of July 23, 2012, and its Regulations and Decree No. 308, of October 31, 2012. It leaves without effect Instruction No. 158, of 1st. December 1998.

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