Deberes formales. Los obligados al cumplimiento de deberes formales de terceros responden subsidiariamente cuando omitan cumplirlas, por las consecuencias que se deriven de su omisión.
(Artículo 8°, Decreto 825 de 1978)
Decreto 1625 de 2016 →In force
Article 1.6.1.1.6
Deberes Formales
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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