https://www.shd.gov.

co/shd/node/133

https://www.dian.gov.co/impuestos/Reforma%20Tributaria%20Estructural/Concepto
%20Unificado%20Sobre%20Procedimiento%20Tributario%20y%20R%C3%A9gimen%20Tributario
%20Sancionatorio.pdf

https://www.palmira.gov.co/attachments/article/3587/Modulo%201%20Reforma%20Tributaria
%20Territorial.pdf

https://www.gerencie.com/liquidacion-provisional-de-impuestos.html

https://www.asuntoslegales.com.co/consultorio/comentarios-sobre-las-liquidaciones-
provisionales-tributarias-2582927#:~:text=Define%20la%20Dian%20en%20el,hayan%20sido
%20declarados%20de%20manera