RESPONSABILIDAD SUBSIDIARIA POR INCUMPLIMIENTO DE DEBERES FORMALES. Los obligados al cumplimiento de deberes formales de terceros responden subsidiariamente cuando omitan cumplir tales deberes, por las consecuencias que se deriven de su omisión.
Decreto 624 de 1989 →In force
Article 798
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
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Text of the article
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Constitutional history
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