El delegado del Director de Gestión de Fiscalización no podrá ser el mismo funcionario que invoca el abuso en materia tributaria.
(Artículo 17, Resolución 4 de 2020)
Resolucion 227 de 2025 →In force
Article 1.7.1.4.8
Delegado Del Director De Gestión De Fiscalización
Resolucion 227 de 2025 · Por la cual se expide la resolución Única en Materia Tributaria, Aduanera y Cambiaria en lo de competencia de la Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales -DIAN.
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