Contribuyentes o responsables. Son contribuyentes o responsables directos del pago del tributo los sujetos respecto de quienes se realiza el hecho generador de la obligación tributaria sustancial.
(Artículo 2°, Decreto 825 de 1978)
Decreto 1625 de 2016 →In force
Article 1.1.2
Contribuyentes O Responsables
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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Text of the article
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Constitutional history
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